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MIKE TRUMAN reports the case of Waddington, in which a taxpayer successfully overturned a late payment surcharge
KEY POINTS
- P810 submitted in September return not issued until January.
- Surcharge date had passed before calculation issued.
- Taxpayer had a reasonable excuse for late payment.
- Review other surcharge cases for possible appeals.
Mr Waddington is an engineer from East Riding of Yorkshire. Now my father and most of my uncles on his side were engineers. One of my uncles on my mother’s side while not quite qualifying under the old rules to play cricket for Yorkshire has spent enough of his life in the county to have picked up the dominant traits. 
It therefore comes as no surprise to me that Mr Waddington was not prepared to roll over and pay up when HMRC demanded a £219 surcharge for late payment of tax.
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