HMRC provided clear advice on self assessment

The taxpayer appealed against penalties for a failure to submit his self-assessment tax returns on time and for the late payment of tax. The penalties related to his liability to the high-income child benefit charge (HICBC).

The taxpayer claimed that he had a reasonable excuse for not filing his tax return on time because he was not familiar with self assessment and had difficulty logging on to his online account. Further he had repaid the benefit received.

The First-tier Tribunal had detailed transcripts of the taxpayer’s several discussions with HMRC’s helpline team which showed that he was given correct and straightforward advice. The tribunal said: ‘This transcript shows that despite earlier being informed in no uncertain terms that he had to file a tax return the appellant was still of the view that he did not have to file a tax return. Furthermore we find...