Late filing penalties cancelled

The taxpayer’s partner claimed child benefit for their twins from 2015. In January 2020 HMRC wrote to the taxpayer in connection with his circumstances having changed for child benefit and claimed it sent notices to file returns on or around 27 April 2020 with a filing date of 4 August 2020. He registered for self assessment in April and submitted returns on 13 August. HMRC issued late filing penalties and also late payment penalties.

The taxpayer appealed.

The First-tier Tribunal said HMRC had no evidence to show that the due date for those returns was 4 August 2020. Without evidence of when the notices to file a return were in fact posted to the taxpayer or the contents of the notice the judge could not find that the returns were filed late. The initial £100 late filing penalties for all three years were therefore not validly issued.

However the...