Not unfair

HMRC alleged that the taxpayer company was late paying PAYE tax and National Insurance in nine months for 2012/13.

The department imposed penalties under FA 2009 sch 56 against which the taxpayer appealed saying it did not accept that all payments were late.

The business claimed that advice from the Revenue that a fine had been imposed was the first notification it had received on late payments. The taxpayer said it would have ensured payments were on time had it received information earlier.

The firm added that its payments had been only a few days late and that it had not received employer packs about the penalty system.

The First-tier Tribunal noted that HMRC accepted the payment in month three had been on time; the taxpayer’s appeal was in respect of that month. That apart the tribunal found:

• FA 2009 sch...