The appellant company appealed against a determination by HM Revenue and Customs (HMRC) under the Income Tax (PAYE) Regulations 2003, SI 2003/2682, reg 80 for the period ended 5 April 2014, in the sum of £1,806.
HMRC issued the reg 80 determination because on 31 July 2013 it had issued by electronic means an amended tax code notice for an employee of the appellant, which had not been acted upon. The appellant appealed.
HMRC asserted that the agent to whom the communication was sent had been authorised to receive electronic communications, and relied on reg 213, which confirms electronic communication is permitted for notices of coding, and reg 196(1), which presumes the amended code to have been delivered where the code has been sent by electronic means, subject to evidence to the contrary.
The First-tier Tribunal (FTT) first considered whether HMRC could rely on reg 196 as proof of delivery by
