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R Halfaoui (TC6292)
Burden of proof on HMRC
The taxpayer filed his 2011-12 return late and received penalties against which he appealed.
The First-tier Tribunal judge said the burden of proof was on HMRC because this was a penalty appeal. It had to show that a notice had been sent to the taxpayer specifying the date from the which daily penalty was payable.
HMRC produced a witness statement from an officer who confirmed in general terms that if a return had not been received in December for 2010-11, 2011-12 and 2012-13, a reminder – such as the SA309A – would be issued to the taxpayer telling them of their obligations. This included a personalised warning about penalties.
The judge concluded this was not relevant evidence because, ultimately, there was no record that either SA309A (reminder) or SA326D (daily penalties) had been issued to the taxpayer.
The taxpayer’s appeal was allowed.
