Correct sum outstanding?

Penalty for late payment of tax

The taxpayer filed his self-assessment tax return online before the deadline. The tax due was £5 185 but at 3 March 2016 £2 945 remained unpaid. The sum was paid in full on 30 June 2016 but HMRC imposed a penalty for late payment. The taxpayer appealed. He said: ‘To the best of my memory (I am 70) this is the first time that I have requested paperless reminders. Because I am always expecting a letter through the post I have not been vigilant in opening all my emails. Naturally I will be more careful in future.’

The First-tier Tribunal said this could not constitute a reasonable excuse and dismissed the taxpayer’s appeal. However the judge said the tribunal had ‘not been provided with information to clearly demonstrate that the amount outstanding at the penalty date was £2 945’. There appeared...