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M Haynes Ltd (TC3418)
The director of the taxpayer company said he submitted the annual employer return for 2010/11 on paper because he had no access to the internet.
HMRC imposed penalties under TMA 1970 s 98A on the basis no online return had been received.
The taxpayer submitted the return electronically on 6 December 2011 and appealed against the fines.
The First-tier Tribunal said the director had not provided a satisfactory reason as to why he had no internet access to submit an online return by the due date. The judge noted the tax document had been filed digitally the previous year.
A paper return was not valid for the purposes of the Income Tax Regulations 2003 reg 73 – and the words in reg 205 were “emphatic and mandatory”: returns had to be filed electronically.
The Revenue had no record of receiving the paper return but the outcome...
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