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The taxpayer appealed against penalties of £750 imposed because she submitted her 2016-17 self-assessment tax return late. She said she tried to file it online on 26 January 2018 but wrongly believed she had been successful. She considered her dyslexia had a significant effect on her failure to file on time and that this provided a reasonable excuse.
The First-tier Tribunal noted the taxpayer had submitted returns online since 2012-13. She was therefore used to HMRC’s website. The judge said the taxpayer was ‘fully aware of her limitations and the need for additional care’ because of her dyslexia. She knew the importance of meeting the deadline having received penalties for late filing in past years.
The tribunal concluded the taxpayer did not have a reasonable excuse nor special circumstances and dismissed her appeal.
