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Comprehensive Management Consultants Ltd (TC2652)
The taxpayer company was late submitting its employer’s annual return for 2011/12. HMRC imposed a fine of £100.
The business’s agent had filed the return online on 30 April 2012 and received an email from the Revenue, confirming that the submission had been received successfully. The message acknowledged that it was a generic return of receipt for both test and live submissions.
The agent was not put on notice that the return was defective. After receiving the penalty notice, he contacted HMRC to be informed that the 30 April 2012 submission had been a test. He immediately filed a new return.
The tribunal held that the taxpayer had a reasonable excuse for its default on the basis that its actions were “those of a prudent employer conscious of its responsibilities under the taxes acts”.
The taxpayer’s appeal was allowed and the penalty cancelled.
