Genuine belief that the tax return had been filed

HMRC said it sent a notice to file a tax return to the taxpayer for 2016-17 on 6 April 2017.

The taxpayer instructed an accountant to deal with his tax returns on the basis of information supplied by him. The accountant submitted the return online on 5 September 2017. In support the taxpayer produced a letter dated 22 April 2019 from his accountant in which he confirmed those details and supplied a submission receipt number. HMRC said it had no record of that filing. It therefore issued penalty notices. The accountant argued no penalties were due because the return had been submitted on time. He spoke to an HMRC officer who confirmed receipt of the tax return and suspended collection of penalties. HMRC's statement of case did not mention this. Eventually to end HMRC’s pursuit of penalties the taxpayer filed a paper tax return on 30...