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30 August 2011
Issue: 4319 / Categories: Tax cases , Admin
Pontyberem Rugby Football Club (TC1358)

The taxpayer a small village rugby club with a single employee submitted its PAYE end-of-year returns by post and had an unblemished compliance record. In April 2010 the club was told it had to submit its 2009/10 return online.

The individual who completed the returns Mr H did not own a computer and so asked a third party to help.

He found out he needed a user identification; the time it would take to obtain one would delay submission of the return so he told HMRC. They replied that a delay would be all right provided it was not ‘going into months over’.

Mr H completed the return on 26 May 2010 and printed a copy but forgot to press the submit button. The tax was paid by 24 May.

The Revenue...

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