The appellant company appealed against a penalty assessment by HM Revenue and Customs (HMRC) (under FA 2009, Sch 56) in respect of late monthly payments of PAYE and National Insurance contributions in nine months of the tax year 2012/13.
However, following the submission of evidence by the appellant, HMRC conceded that the payment for month three was paid on time, and the First-tier Tribunal (FTT) allowed the appeal for that month.
With regard to the other months under appeal, the appellant contended that the penalty should be either cancelled or reduced. The appellant argued (among other things) that a HMRC letter advising that the penalty had been imposed was the first it had received relating to late payments. The appellant had not previously received information about late payments; had it done so, it would have ensured that payment was sent on time. It was disputed that HMRC warned the appellant about penalties in telephone
