Want for proof

The taxpayer company received a penalty for not submitting its 2010/11 P35 on time.

The director said he had asked a friend to file the form and became aware it had not been received by HMRC only when the fine was imposed in September.

He said the tax had been paid on time, which was not affected by the filing of the P35. He admitted he did not look for an acknowledgement that the form had been submitted, but both he and his friend believed it had been filed successfully.

The Revenue claimed there was no evidence to show the return had been submitted by the due date.

The First-tier Tribunal said there were no reasonable excuses in the case. The director and his friend were “entirely credible and responsible witnesses”, but they could not produce evidence that confirmed timely receipt by the taxman of the P35.

The taxpayer’s appeal was dismissed.

Issue: 4437 / Categories: Tax cases , Admin , Online