Unexplained message

Penalties for self-assessment returns filed late

The taxpayer thought he had filed his self-assessment returns for 2013-14 and 2014-15. This was because he had received an ‘unqualified’ confirmation message that each one had been filed successfully. He did not know there was a problem until January 2017 when he immediately submitted both forms successfully. By now HMRC had issued late filing penalties but the taxpayer did not receive these because he had moved home. He had notified HMRC of the address change but this had also been unsuccessful.

The First-tier Tribunal found the taxpayer to be a ‘credible and honest witness’. Further he was familiar with computers leading the tribunal to believe he understood how to use HMRC’s online filing system. HMRC was unable to identify any errors in the way the taxpayer had tried to file the returns other than to say he should...