Authorisation malfunction

12 January 2016

Issue: 4533 / Categories: Tax cases , Income Tax

V Todd (TC4700)

HMRC’s system failure contributed to failure to file online

The taxpayer appointed an accountant H to deal with her trust and estate self-assessment return. H submitted a paper form 64-8 to HMRC because they had been unable to request authorisation electronically.

HMRC said they received a paper return to which the 64-8 was attached with a covering letter on 6 January. The letter stated that the accountant had no access to HMRC’s website to submit the return electronically. They issued a penalty for failure to file online. The accountant appealed on behalf of the taxpayer saying they believed they would be unable to make an online submission without 64-8 authorisation and that they did not have access to third-party software. HMRC refused the appeal on the basis that the accountant was “required to buy commercial software”.

The First-tier Tribunal accepted H’s statement that had they been...

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