Proof of posting

HMRC imposed penalties on the taxpayer because she was late submitting two self-assessment tax forms both nil returns.

The taxpayer appealed. She said she had not received the notices to file the returns or the penalties and found out only when she received a statement of account from HMRC in late 2017.

The First-tier Tribunal said the appeal had one central issue: could HMRC prove it had sent the notices to file and the penalty notices to the taxpayer? If so could the taxpayer prove she did not receive them?

The judge said the evidence was ‘finely balanced’.

HMRC’s systems showed the correspondence had been sent and there was no explanation for how there could have been a failure. Equally the taxpayer was a ‘credible witness and not the sort of person to act in the inconsistent and irrational manner she would have had to have acted’...