.png)
.png)
J Crangle (TC4354)
The taxpayer submitted his 2012/13 self assessment return digitally on 20 December 2013. It showed a capital gains tax liability of £1 440.
He requested in his return that the outstanding tax be collected through his tax code but HMRC expected the amount to paid on 31 January 2014 under TMA 1970 s 59B(4).
The department issued a late payment penalty against which the taxpayer appealed.
The First-tier Tribunal said the Revenue failed to tell the taxpayer that it would not code out the tax and did not explain why until 1 April 2014.
The department issued a reminder for the tax in February 2014 but the notice could not be accepted as evidence it was not included in the evidence before the tribunal.
The judge said it was “understandable” why the taxpayer made no payment given that his first PAYE deduction would have been...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
