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20 October 2015
Issue: 4523 / Categories: Tax cases

M Walker (TC4646)

The taxpayer appealed against penalties imposed by HMRC for the non-submission of the 2010/11 form P35. The First-tier Tribunal noted that the taxpayer had failed to submit the 2009/10 return but no penalties were imposed because HMRC had adopted a policy of mitigating penalties for that year. A “reasonable taxpayer would have anticipated having to make an online return” for 2010/11 but she did not contact HMRC until several days after the deadline (19 May 2011) to say she did not have the correct passwords to file online.
From that time the taxpayer tried to comply. After contacting HMRC she was told to submit the form on paper which she did in July. The tribunal noted that the taxpayer believed the form had been accepted even though it was not in the correct online format. But after HMRC...

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