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The taxpayer contacted HMRC in May 2018 to say she wished to complete a tax return. HMRC issued returns for the years 2014-15 to 2017-18 for submission by 18 December 2018. However, she filed paper forms in August 2019. HMRC imposed penalties for late submission and the taxpayer appealed. She claimed she had not understood that she was obliged to send the returns.
The First-tier Tribunal said it appeared that the taxpayer had relied on advice from her agent but no correspondence between them had been provided. In any event, the responsibility for complying with her tax obligations rested with her. Given the information supplied, the tribunal was satisfied that she knew the returns were overdue, so she had no reasonable excuse for their lateness.
The taxpayer’s appeal was dismissed other than for the daily penalties for 2016-17 which were quashed.
