Duplicate information

The taxpayer was a company director who received dividends of £35 466 in 2011/12. She submitted a form R40 in July 2013 claiming a repayment of about £10 000.

HMRC sent her a 2011/12 tax return on 6 August the deadline for completion being 13 November. The taxpayer filed online on 29 November. The revenue imposed a late-filing penalty.

The taxpayer appealed saying she had submitted the R40 voluntarily and was due a repayment. The information on the return did not change the position because it confirmed the information already held by the tax authority – which refused her appeal.

The First-tier Tribunal agreed with HMRC that the taxpayer’s failure to file the return on time could not be excused by the fact the information it contained was already in the department’s possession. The taxpayer’s tax liability for the year could not be established until the...