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The taxpayer appealed against a late-filing penalty, imposed under TMA 1970, s 93(2), in respect of his 2009/10 tax return. His case was that he had submitted the document online at 9.41am on 27 January 2011.
The First-tier Tribunal judge said the taxpayer had been “meticulous in his note-keeping and record-keeping”. He provided the precise time he filed his return, and had used HMRC’s self assessment system to calculate his tax due.
The judge said it would have been “odd” if the taxpayer had completed his form and worked out his tax, but not submitted the work.
The judge decided an error had not been committed by the taxpayer but had arisen in the Revenue’s system. There was no reason to accept department’s claim that the taxpayer had not proceeded with the final stage of filing his return online.
The taxpayer’s appeal was allowed.
