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Penalties for failure to submit a return on time

The taxpayer submitted his 2011-12 tax return on 27 June 2013. The deadline for the return was 31 October 2012 because he filed on paper. HMRC imposed late-filing penalties including daily charges.

The taxpayer appealed saying he had divorced in 2011 had left the matrimonial home and had to move twice in 2012 because of lack of funds and emotional and health reasons. He usually sent returns electronically but had lost his unique taxpayer reference in the moves so believed the best way to file his return would be on paper.

The First-tier Tribunal said none of these constituted a reasonable excuse for the late return so the £100 penalty was due. However HMRC had provided no evidence to show it had notified the taxpayer of the date when the daily penalties would start. The tribunal could...