18 May 2015
NP O’Keeffe (TC4356)
The taxpayer received on 10 April 2014 a notice to file a 2012/13 self assessment return. The submission deadline was 17 July, in accordance with TMA 1970, s 8(1H).
HMRC alleged they received the form on 20 August and imposed a late-filing penalty.
The taxpayer appealed, claiming his wife mailed the return on 6 May; she used a postbox, and was unable to provide proof of postage.
The First-tier Tribunal agreed that mailed items going astray might constitute reasonable excuse, but appeal would be dismissed due to the lack of proof of the return having been posted.
