The taxpayer appealed against penalties imposed for the late submission of her 2017-18 and 2018-19 tax returns. Her returns for the years 2013-14 to 2016-17 were also late but HMRC cancelled the penalties it had issued on these.
The taxpayer said she had been put in the self assessment system in error. The returns were incorrect because they included income from self-employment when her only earnings were from being employed. She had worked for a non-compliant employer who did not send her forms P60.
The First-tier Tribunal noted that the taxpayer’s return for 2017-18 detailed income from employments of £4 130 and profits from self-employment of £6 880. The following year’s return showed employment income of £1 551 and self-employment profit of £8 242. She had provided no evidence to correct that information. She had further logged into HMRC’s systems in 2019 to register for self assessment as a sole trader....
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