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Partnership Tax Return Was Filed On Time

By Mark McLaughlin, July 2017
A partnership’s ‘paper’ (i.e. non-electronic) tax return was held to have been submitted before the statutory filing deadline, despite HM Revenue and Customs contending that the return had been filed late and seeking penalties for its late submission.

The appellant partnership’s tax return for 2010/11 was filed non-electronically. It was received by HM Revenue and Customs (HMRC) on 11 September 2012 and processed on 19 September 2012. 

HMRC issued late filing penalties (under FA 2009, Sch 55), on the basis that the appellant’s tax return for 2010/11 was required to have been filed by 31 October 2011. The appellant appealed, on the basis it was not accepted that the return had been filed late.

The First-tier Tribunal (FTT) noted that the return was dated 26 October 2011. The FTT accepted, on the balance of probabilities, that it had been filed non-electronically before 31
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