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K Symes (TC6320)
Failure to file a return by due date
The taxpayer submitted her 2015-16 return late so HMRC imposed a penalty against which she appealed. Her adviser had written to HMRC asking it to register her for self assessment for 2016-17 so that dividends received could be reported and taxed. She assumed that the notice to file sent in response was for 2016-17 because she had already received a P800 for 2015-16 showing a repayment. After receiving the penalty notice she realised what had happened and filed the 2015-16 return.
HMRC said she had a statutory obligation to notify it that she needed to complete a tax return because she had become a company director. Further the P800 tells the recipient that they should tell HMRC about ‘in-year changes’ and this was such a change.
The First-tier Tribunal said the only statutory obligation was for someone to notify liability....
