Too late to code out

Deadline for paying tax through PAYE

The taxpayer submitted his 2013/14 tax return online in January 2015 and wished to have the tax due collected through his PAYE. But he did not realise that, for this to happen, he should have submitted the return by 30 December 2014. Eventually, he paid the tax on 24 March but HMRC imposed a late payment surcharge against which the taxpayer appealed.

The First-tier Tribunal said the taxpayer’s argument that his online statement showed nothing to pay did not constitute reasonable excuse. First, he looked on the day before he filed the return and, second, the website made it clear that tax could not be collected through the taxpayer’s code after the 30 December deadline. It was the taxpayer’s responsibility to ensure that returns and payments were made on time.

The taxpayer’s appeal was dismissed.

Issue: 4539 / Categories: Tax cases