Enquiry was not out of time

The taxpayer filed her 2019-20 return on 28 February 2021. HMRC opened an enquiry on 7 March 2022. The taxpayer argued that the enquiry was opened late – the deadline being 31 January 2022. This was on the basis that HMRC had emailed her to say that late filing penalties would not be imposed if returns were filed by 28 February 2021 (due to the pandemic). She said this also meant that the normal time limit for raising enquiries would apply.

The First-tier Tribunal found that the concessions made in the email related only to penalties. The judge said: ‘I do not consider that the emails were clear and unambiguous in providing an extension or change to the filing date. The concessions made in the emails relate to penalties rather than the filing deadline itself’.

She agreed with the taxpayer that the normal 12 months window was intended to give...