S Phipps (trading as Ocean Tilers) (TC6236)
Reasonable excuse for late returns
The taxpayer filed five consecutive years’ tax returns late. HMRC issued penalties and the taxpayer appealed. He said he had recently learned that his accountant M had disappeared and was being investigated by HMRC. The accountant had assured the taxpayer the returns were filed on time having sent him emails in early to mid January for each of the years to that effect and telling him that HMRC had waived the penalties.
HMRC said a taxpayer was responsible for ensuring his returns were filed on time even if he employed an agent to complete them. The department expected taxpayers to take reasonable care to explain to the agent what they were required to do to set deadlines for the work and to make regular checks on progress.
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