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M C Armitage (TC3195)
The taxpayer had always paid tax through PAYE. She began receiving property rental income in 2011/12 but did not inform HMRC until February 2013.
The department sent her a return which she submitted online in May 2013. It showed tax due of £2 404; she paid on 24 May. The Revenue imposed a penalty for late payment of tax.
The taxpayer appealed claiming she had done all the taxman had told her to do. HMRC said they would not charge the fine and told her to complete the return by a specific date which she did. She said no one told her a penalty would be charged for late tax.
The First-tier Tribunal found the taxpayer had acted “properly and in good faith”. The information given to her by the Revenue had been helpful but incomplete.
The tribunal accepted she would have paid sooner had she been...
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