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Returns must be filed

25 April 2017
Issue: 4596 / Categories: Tax cases

O Malinovskaya (TC5725)

No excuse for late submissions

The taxpayer appealed against penalties of £2 250 for late filed self-assessment tax returns for the three years from 2012-13 to 2014-15. HMRC had issued a notice to her to file the returns in February 2016 with deadlines for each of them in May. She submitted them all in October. She said there was no tax in dispute since she was PAYE taxpayer. The problem had concerned her directorship of a dormant company that had produced no taxable income. She said HMRC had ‘grossly misadvised’ her by telling her to appeal the penalties rather than the notices to file returns.

The First-tier Tribunal said HMRC was entitled to find out whether tax was due in any tax year which was why it had issued the returns. Regardless of the tax position the taxpayer was responsible for filing returns by the deadline. The judge disagreed...

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