A delay by HMRC in repaying PAYE and National Insurance contributions overpayments for a number of tax years was not a reasonable excuse for the late filing of form P35 for a subsequent tax year. 
 
For a number of tax years before 2010/11, the appellant company had overpaid PAYE and National Insurance contributions (NICs). The director of the appellant company (GE) had contacted HM Revenue and Customs (HMRC) on various occasions seeking repayment. HMRC asked for details of how and why the overpayments had arisen. 
 
It took some time for GE to discover how the overpayments had arisen, but he subsequently explained the reasons to HMRC in 2013. HMRC’s record indicated that after GE’s explanation of the reasons for the overpayment, he was told later that when the company’s annual return form P35 for the tax year 2010/11 was submitted, repayment would be made. 
 
GE