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V Cumberbatch (TC6387)
Taxpayer not registered for self assessment
The taxpayer’s agent submitted her returns for 2013-14 and 2014-15 using HMRC’s online filing service. For 2015-16 the taxpayer chose to file her return herself. But she had problems with the process and missed the 31 January deadline. HMRC imposed penalties against which she appealed.
The problem lay in the taxpayer not realising that she would have to register on the government gateway independently of her former accountant. She appeared to believe that because the adviser had submitted her returns online she would be registered already. She tried to contact the adviser several times between 27 and 31 January but with no success. This was probably the First-tier Tribunal said because it was ‘snowed under’ with clients’ returns.
The taxpayer emailed HMRC on 1 February for a new user ID and password for an existing gateway account but...
