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The taxpayer company received a penalty from HMRC for the late submission of its end-of-year return for the year 2009/10. The business appealed, claiming reasonable excuse.
The company’s agent said the problem lay with the Revenue’s delay in registering the taxpayer for PAYE, despite ‘numerous requests’.
But he completed the form CT41G incorrectly in 2009, ticking ‘no’ to the question that asked whether PAYE was already being operated.
He had misunderstood, thinking wrongly that the question was asking about registration for PAYE. He did not, however, chase up HMRC for the necessary documentation to operate PAYE over the next year.
The First-tier Tribunal decided the agent should have taken steps to obtain the relevant materials. There was no reasonable excuse for the late return, so the penalty stood.
The taxpayer company’s appeal was dismissed.
