Christmas delay

HMRC considered that the taxpayer company did not make monthly payments of PAYE and National Insurance on several occasions in 2011/12.

The department issued the firm with a notification of a penalty for late payment but included the details of another trader. A correct notice was sent a few weeks later in spring 2013.

The taxpayer appealed arguing it had posted all monthly payments three to six days ahead of the due dates.

The First-tier Tribunal said some of the cheques had been posted too close to the due date to be certain of timely receipt.

However the cheque for the payment due by 19 December 2011 was dated 13 December and should have reached the Revenue in time if it had been posted on the same day.

The department said it received the cheque on 31 December but the tribunal decided to give the...