Taxpayer’s responsibility to ensure return is filed on time

The taxpayer filed his self-assessment return for 2016-17 late. HMRC imposed penalties against which the taxpayer appealed. This was on basis that he had a reasonable excuse because he relied on his accountant to submit the return and the accountant told him this had been done in time.

He also said he did not receive any of the penalty notices because HMRC sent them to the wrong address.

The taxpayer told the First-tier Tribunal that he found out that his 2016-17 return had not been submitted only when he telephoned HMRC to check if his 2017-18 return had been filed. In his letter of appeal the taxpayer said the accountant had assured him ‘a year ago’ that his 2016-17 tax return had been submitted in time. He enclosed a copy of the return which the accountant had sent to him as well as extracts from emails and messages between...