Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Photocopied return okayed

02 September 2011
Issue: 4320 / Categories: Tax cases , Admin
Scott Glass and Glazing Services (TC1355)

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...

Only subscribers may read the full article

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
back to top icon