Interactions with HMRC’s online system

The taxpayer appealed against penalties for the late filing of her self-assessment tax return. She claimed she had filed the return before the deadline of 31 January 2023 and the reason that HMRC’s online system did not record that fact was due to a technical error of HMRC’s online system. She said further that her particular circumstances meant that she did not realise for months that she was being penalised for not filing the return. She explained that she was on medication for anxiety and English was not her first language.

The First-tier Tribunal said it was common ground that HMRC’s systems showed the return was filed in October 2023. A list of the taxpayer’s interactions with HMRC’s online system showed that while the taxpayer had accessed the system on various dates in January there was no record of her entering her self-employment income before 31 January 2023...