Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Wrong call by HMRC

05 March 2018
Issue: 4638 / Categories: Tax cases

Trent Personnel Ltd (TC6319)

Employer form was filed on time

An employer was penalised for allegedly filing its 2014-15 form P11D(b) late. In July 2017 the employer made a late appeal against the penalties. HMRC rejected this but told the business that it could apply to the First-tier Tribunal for permission to make the appeal out of time. This it did.

The First-tier Tribunal judge Richard Thomas decided it was clear the taxpayer would succeed in the substantive appeal so allowed the late notice. He said the taxpayer’s reply to HMRC’s statement of case was important. In essence the taxpayer’s accountant said the P11D and P11D(b) had been filed on time in June 2015. She wrote to HMRC in July 2016 attaching copies of the original documents together with a form 64-8 because she had been wrongly removed from HMRC’s records as the agent.

The accountant expanded on why...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon