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Hambleton Playgroup (TC3932)
The taxpayer was a small children’s playgroup managed by volunteers. It was late filing its 2010/11 employer return.
The Revenue imposed penalties against which the playgroup appealed on the ground payment would cause hardship. The return was late because there was a change in the committee, and the person who left did not forward correspondence to the taxpayer – which rectified the error as soon as it could.
The First-tier Tribunal decided the playgroup did not have reasonable excuse, noting that returns for 2011/12 and 2012/13 were filed in time, which should have alerted the taxpayer to the fact the 2010/11 document was outstanding.
Every employer should know that “certain formalities have to be observed including making returns to HMRC”, the tribunal noted.
The penalty was confirmed, and the taxpayer’s appeal dismissed.
