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Dale Chalk (TC338)
The taxpayer received a penalty from HMRC for filing his 2007/08 paper tax return out of time. The return should have been filed by 31 October 2008, but HMRC claimed they received it on 24 February 2009.
The First-tier Tribunal found that the return and payment were posted through an HMRC letter box on 31 January 2009. The taxpayer provided no reasonable excuse for its lateness, so the tribunal confirmed the penalty.
The taxpayer’s appeal was dismissed.
