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Oasis Church Trust (TC5360)
Penalties for late filed employer return
The taxpayer received late filing penalties amounting to £1,200 because it had not submitted its 2009-10 employer annual return. It appealed, saying it had twice tried to file a paper return because it had not received an authorisation code for online filing in time for the May deadline.
The First-tier Tribunal said a taxpayer wishing to comply with its obligations would have applied for an authorisation code in time to meet the filing deadline. By law the form had to be filed electronically and therefore the tribunal had to ‘discount the actions of the appellant in seeking to file the returns by hand’. Further it seemed strange that the paper return was filed more than a year late and after the authorisation code had been received.
The taxpayer did not have a reasonable excuse and its appeal was dismissed.
