Read the guide

The taxpayer submitted his 2011/12 tax return in January 2013 showing tax due of £3 992.50.

He had erroneously ticked the box indicating that the amount should be collected through his tax code having not read the information on the return that stated the document had to be filed by 30 December and the due sum under £3 000.

He claimed the software accepted his selection to have the tax coded out and did not warn him the amount would be too large.

HMRC issued a penalty of late payment and the taxpayer appealed.

The First-tier Tribunal said the taxpayer would have received a notice that explained the deadlines for filing the return and the conditions for coding outstanding tax.

He should have realised that by filing in January he would have to pay the debt in full by the end of the month. He did not...