Crucial checks

Reasonable care to submit return on time

The taxpayer appointed an agent to deal with his 2015-16 self-assessment tax return. He sent the information to the agent in June 2016 and contacted her soon after for confirmation that she had received it. The agent assured him that the return had been submitted. In February and May the taxpayer received late filing penalties against which he appealed. He said he had relied on his agent to file the return because he did not understand how to do it. Further he understood from her that the form had been submitted on time.

The First-tier Tribunal found that the taxpayer had relied on his agent to complete his return. The judge said in this case the taxpayer was ‘relying on his agent as a professional adviser rather than a mere functionary’ as distinguished in Mariner (TC3039). The taxpayer was...