Agent’s failure is not a reasonable excuse

The taxpayer appealed against penalties for the late filing of her 2017-18 tax return. She had appealed against a similar penalty for the previous year but HMRC cancelled it having accepted her appeal that she did not speak English and did not realise she had to submit a return because her income was less than the personal allowance. She promised to send the next return on time.

However the taxpayer filed her 2017-18 return more than six months after the due date. Her agent appealed on her behalf against the penalties. They said the delay was due to the taxpayer’s lack of knowledge of English. Further she had found someone to help her deal with the return but they failed to deliver the promised service. She only discovered this when she received the penalty notice from HMRC. The agent confirmed they had been appointed to look after her returns....