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Stressful exercise

27 March 2018
Issue: 4641 / Categories: Tax cases

BTN Flooring Ltd (TC6323)

Problems filing construction industry scheme returns online

The taxpayer a floor and wall covering business submitted its construction industry scheme returns late for the nine months between April and December 2016. HMRC imposed penalties.

The defaults arose after the requirement to file returns online. Before that all the returns had been submitted on time. The company secretary N said she was computer-illiterate. Further there were problems with setting up the company for online filing because HMRC took several months to send an activation code. She was also unwell and having to attend hospital. She called HMRC numerous times but was ‘invariably cut off or not given the information she needed’. Her daughter helped when she could but she was not always available.

Overall N said she should have received more help from HMRC in her attempts to file online.

The First-tier Tribunal said...

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