Want of form does not invalidate determination

The taxpayer who represented himself appealed against penalties imposed for the late payment of accelerated payment notices (APNs). He had made representations objecting to the notices but HMRC had replied to the taxpayer confirming the sums due. In the letter HMRC failed to include a reference to the legislation (FA 2014 s 222) or use the words ‘determine’ or ‘determination’.

The taxpayer contended that as a result of this omission the tax payable was not due and no late payment penalties could be levied.

The First-tier Tribunal disagreed. The judge said that there was nothing in the letters to indicate HMRC had not considered his representations. Further it was clear from TMA 1970 s 114(1) that HMRC’s letter confirming the notices did not become invalid because it did not use the word ‘determination’. In any event an assessment or determination was...