Taxation logo taxation mission text

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

Incomplete instructions

18 October 2012
Issue: 4376 / Categories: Tax cases , Admin
R W Eadie (TC2181)

The taxpayer appealed against two £100 penalties imposed for the late submission of tax returns for 2008/09 and 2009/10.

The forms were necessary because the taxpayer’s employer had subjected the taxpayer’s income to tax at 20% instead of 40%.

Both documents had been due by the end of July 2011 three months from the date of issue; they were submitted on 23 August.

HMRC acknowledged that the 2008/09 return did not include in its guidance the correct information about the deadline for submission although the 2009/10 version did refer to the submission deadline.

The taxpayer said he had reasonable excuse for his delay: he had thought the forms were a formality because he believed he had paid the correct tax under PAYE for the years in question.

The First-tier Tribunal judge found it “significant” that the instructions on the 2008/09 return failed to specify the three-month period.


If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

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.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon