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06 October 2015
Dr F Kaivani (TC4620)
HMRC imposed penalties on the taxpayer for the late filing of his self-assessment tax returns and late paid tax. The taxpayer appealed. He had received P800s for the tax years 2008/09 to 2011/12 inclusive. They showed that he had underpaid tax because his employers used a BR tax code which led to income that should have charged to tax at 40% only being taxed at the basic rate.
The taxpayer said to HMRC that his employers were responsible for the underpayment. HMRC disagreed and in a letter dated 30 November 2012 told him to complete tax returns for the years in question. The deadline for the returns was 7 March 2013. The taxpayer said he did not receive the letter or returns. In September 2013 HMRC sent him duplicate returns saying they must be completed and the tax paid...
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