Insufficient training

The taxpayer appealed against penalties totalling £2 000 imposed for the late filing of P35 returns in respect of the tax years 2008/09 and 2009/10.

The clerk of the parish council concerned said she had reasonable excuse: she had informed HMRC of a change to her address; all payment booklets had arrived correctly at her home and she assumed they were all she needed.

After receiving the penalty letter in February 2011 she found the P35 forms had been sent to her former address. She finally submitted the relevant returns in June 2011. The delay was caused by difficulties experienced in coping with online filing.

The First-tier Tribunal found there was a reasonable excuse for the delay and that the returns had been filed within a reasonable time after the excuse ceased.

The taxpayer’s appeal was allowed.

The tribunal judge added that it appeared the parish clerk...