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Late filing penalties upheld as tax return filing notice did not need to be issued by an HMRC officer

By Mark McLaughlin, October 2024

There was no statutory requirement for HMRC to prove the involvement of an “officer of the Board” in giving a notice requiring the submission of a tax return, and late filing penalties satisfied the relevant statutory requirements.  

On or after 6 April 2013, a notice to file a self-assessment return for the tax year 2012/13 was sent to the appellant. The appellant did not file the return before the filing date of 31 January 2014. On 18 February 2014, HM Revenue and Customs (HMRC) issued a late filing penalty of £100 (under FA 2009, Sch 55), followed by a daily penalty and a six-month penalty. In November 2014, HMRC issued a determination, and a late filing penalty based on that determination. A second late filing penalty was issued on 3 March 2015.  

In 2017, the appellant sought to file a tax return. The return was too late to be assessed. However, it enabled HMRC to calculate and issue a discovery assessment. On

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