Taxpayer’s actions were reasonable

The taxpayer signed up to receive paperless communication from HMRC in December 2022. Before receiving a notice to file for 2021-22 he asked for help from HMRC’s digital assistants at the online extra support team as it was the first time he had to complete a return. During that conversation an adviser told him the return had to be submitted by 28 February 2023 and that penalties would be imposed if it was late. The adviser also said penalties would be imposed if payment were late but he was disconnected before he could clarify the difference between filing and payment. He spoke to another adviser who said he would have until 26 April 2023 to submit his return because his self-assessment record was only set up on 26 January 2023.

The taxpayer submitted his return and paid his tax on 26 April 2023.

HMRC imposed a penalty for...