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A Kolek (TC4253)
The taxpayer made an error in the ‘tax deducted from employments’ box of his 2008/09 return: he included the payments made on account, as well as the PAYE tax deducted – which led to an apparent overpayment of tax of £469 for the year, rather than tax due of £6,623.
The mistake came to light in 2012. HMRC raised a discovery assessment to recover the over-repaid tax and charged a penalty under FA 2007, sch 24 on the ground the taxpayer had made a careless inaccuracy leading to an understatement of tax.
The taxpayer appealed.
The First-tier Tribunal said the taxpayer should have seen the error, having submitted the form online and examined the tax calculation that showed a refund.
The taxpayer’s appeal was dismissed and the penalty upheld.
