Deemed received

The taxpayer company said he posted his December 2010 construction industry scheme (CIS) return by first class post on 12 December 2010.

HMRC claimed the return was received after 19 December the deadline date and imposed a late-filing penalty. They said it was not the first time the company had been late with its CIS return and previous appeals against penalties had been upheld.

The taxpayer appealed.

The First-tier Tribunal judge noted that the company had not obtained proof of posting but she added ‘HMRC cannot simply impose a requirement that taxpayers obtain proof of posting; this is outwith their statutory powers’.

The judge added that it could be an onerous matter to obtain evidence especially for a small business – and ‘even allowing for a certain dilatoriness over the Christmas period’ a...