Reasonable excuse for late filing

The taxpayer was required to submit a form P11D(b) for 2016-17 by 6 July 2017. Although the company thought that it had submitted a form on 28 April 2017 it did not actually do so. However it did pay the National Insurance contributions that the form showed as due. A reminder letter was sent by HMRC in June 2017 (the significance of which was discussed in the judgment) but the company was only aware from a conversation with HMRC about another matter in November 2017 that the form had not been submitted. It was submitted promptly after that call. HMRC imposed a late submission penalty of £400.

There was no doubt that the company had not submitted the form on time although it is not clear from the case report exactly what did happen and why the company thought that a return had been submitted. The company’s appeal...