A ‘high-level decision’ taken by HMRC to impose penalties for the late filing of employment intermediaries’ returns did not comprise a determination by an officer of the Board, and the appellant’s appeal was therefore allowed, as no valid determination of the penalties had been made.

The appellants’ business involved the recruitment and placing of supply teachers, a number of whom were self-employed. At some time during the periods in question, the appellant supplied the services of two self-employed teachers to schools. It was therefore an ‘employment intermediary’ (within ITEPA 2003, s 716B), and was required to submit returns to HM Revenue and Customs (HMRC) for the quarters ended 5 July 2016, 5 October 2016, and 5 January 2017.

The appellant should have submitted returns for those three quarters by 5 August 2016, 5 November 2016, and 5 February 2017 respectively. However, the returns were submitted to HMRC on 22