Late appeals against penalties for late return and payment

The taxpayer appealed against penalties imposed for the late submission of his 2015-16 self-assessment tax return. He said he had used a copy of his 2014-15 return to report his 2015-16 information because he was unable to file online and did not have a paper 2015-16 form.

HMRC rejected the return and imposed penalties for late submission and late payment. The taxpayer appealed late. In August 2018 an HMRC officer agreed to cancel the 12-month late payment penalty ‘strictly on this occasion only and on a without prejudice basis’. She added that ‘as a concession’ she had cancelled the 30-day and six-month late payment penalties. The letter concluded: ‘The [late payment] penalties will be cancelled and your appeal is now treated as settled.’

However a month later the same officer wrote to say only the 12-month late payment penalty had been cancelled.

The taxpayer appealed.

The First-tier Tribunal confirmed the £100 late...