Photocopied return okayed

The taxpayer business sent its monthly construction industry scheme return to HMRC using a photocopy rather than the original form.

The Revenue said returns on photocopied forms were unacceptable and therefore the taxpayer was liable to a penalty for not submitting its return on time.

The taxpayer appealed.

The First-tier Tribunal looked at reg 4(1) of the Income Tax (CIS) Regulations 2005 which states a return must be made ‘in a document or format provided or approved’ by HMRC.

The tribunal judge said it was clear that if HMRC provided a document to be used as a return the department must have approved its format. If the format of an original return was approved it followed that the format of a copy of the document was also approved.

The Revenue may not approve...