The First-tier Tribunal did not accept computer or clerical error as reasonable excuses for the late submission of a corporation tax return 836 days late, and the appellant’s appeal against a late filing penalty was dismissed.  

On 21 October 2018, HM Revenue and Customs (HMRC) issued a notice to file a corporation tax return to the appellant for the accounting period ended (APE) 30 September 2018 (with a filing date of 30 September 2019) to the appellant’s registered address.  

On 6 November 2019, the appellant filed a corporation tax return for the APE 30 September 2019, not APE 30 September 2018. On 5 October 2020, the appellant checked the HMRC gateway and seeing that the corporation tax return for the APE 30 September 2018 was not showing on it, wrote to HMRC concerning the submission. HMRC replied to inform the appellant that the return submitted on 6 November 2019 related to the APE 30 September 2019 and that the