Wrong call by HMRC

Employer form was filed on time

An employer was penalised for allegedly filing its 2014-15 form P11D(b) late. In July 2017 the employer made a late appeal against the penalties. HMRC rejected this but told the business that it could apply to the First-tier Tribunal for permission to make the appeal out of time. This it did.

The First-tier Tribunal judge Richard Thomas decided it was clear the taxpayer would succeed in the substantive appeal so allowed the late notice. He said the taxpayer’s reply to HMRC’s statement of case was important. In essence the taxpayer’s accountant said the P11D and P11D(b) had been filed on time in June 2015. She wrote to HMRC in July 2016 attaching copies of the original documents together with a form 64-8 because she had been wrongly removed from HMRC’s records as the agent.

The accountant expanded on why...