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JL Porter t/a Crafty Creations (TC4364)
The taxpayer submitted her 2012/13 self assessment return on 5 March 2014.
HMRC imposed a late-filing penalty against which she appealed. She explained that she tried from since 27 January to submit the return online, but the website repeatedly responded with an “access denied” message. She contacted the Revenue helpline, but did not receive practical guidance.
The First-tier Tribunal said it was clear the taxpayer had tried to file the return by the deadline and had encountered problems on the tax department’s website. The “advice given was not as helpful as it could have been”, although a new ID eventually solved the problem.
The tribunal decided the taxpayer had done her best to comply with legislation in spite of unexpected difficulties.
She had a reasonable excuse for the late return, and the fine was quashed.
