Taxation logo taxation mission text

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

Statutory obligation

12 March 2018
Issue: 4639 / Categories: Tax cases

K Symes (TC6320)

Failure to file a return by due date

The taxpayer submitted her 2015-16 return late so HMRC imposed a penalty against which she appealed. Her adviser had written to HMRC asking it to register her for self assessment for 2016-17 so that dividends received could be reported and taxed. She assumed that the notice to file sent in response was for 2016-17 because she had already received a P800 for 2015-16 showing a repayment. After receiving the penalty notice she realised what had happened and filed the 2015-16 return.

HMRC said she had a statutory obligation to notify it that she needed to complete a tax return because she had become a company director. Further the P800 tells the recipient that they should tell HMRC about ‘in-year changes’ and this was such a change.

The First-tier Tribunal said the only statutory obligation was for someone to notify liability....

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