An IT problem with HMRC's online service was a reasonable excuse for the late submission of an individual's tax return. The appellant’s appeal was also made on time, despite her letter to HMRC not using the word ‘appeal’.
The appellant filed her tax return for 2012/13 electronically on 5 March 2014. HMRC issued a penalty notice in the sum of £100 for the late filing of the return (under FA 2009, Sch 55, para 3). The appellant appealed.
The appellant had written to HM Revenue and Customs (HMRC) on 5 March 2014, explaining why her tax return was delayed. The appellant pointed out that she had been trying to access HMRC’s online service since 27 January 2014, but without success. She had telephoned HMRC, and was told that there may have been an IT problem. After receiving the penalty notice, the appellant rang HMRC again. She was sent a new online ID number, and was then able to complete her tax return
