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Automated penalties cannot be said to be determined by an HMRC officer
KEY POINTS
- Application of TMA 1970 s 98A to CIS returns.
- First-tier Tribunal has no right to interfere with the legislation.
- The penalty system for CIS should be almost error-free.
- Is a computer-generated penalty the equivalent of one determined by an HMRC officer?
Most readers will be familiar with the rules imposing penalties for the late submission of a P35 the annual return required by an employer showing the income tax and National Insurance due in relation to each of the employer’s employees.
Even if a reader has not had the pleasure of completing such forms the number of well-publicised appeals (in particular Hok) means that many readers will be aware that for each batch or part-batch of 50 employees a penalty of £100 will be...
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