This week's opinion

23 February 2016

Issue: 4539 / Categories: Comment & Analysis

Proper electronic archives required.

I have commented before in this column about the problems created when HMRC cannot produce copies of documents sent electronically. This came up again in a recent First-tier Tribunal case Lloyds Property Group Ltd (TC4867) (tinyurl.com/zcnnzda).

HMRC had issued a determination under regulation 80 of the Income Tax (PAYE) Regulations 2003 (SI 2003/2682) on the employer on the basis that the company had not used the correct tax code for a particular employee. The company appealed saying that it had not received the coding notice. HMRC produced screen prints to show that some sort of change to the coding had been processed but was unable to produce a copy of the notice itself. Because the company denied receiving the notice and given HMRC could not produce a copy of it the tribunal found in favour of the taxpayer and cancelled the determination.

While this was good news for that taxpayer...

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