A misunderstanding by the taxpayer about whether her tax return had been completed fully and delays in her discovering the problem amounted to a reasonable excuse for the late filing of the return and the late payment of tax.
The appellant’s self-assessment return for the tax year 2017/18 was filed on 27 June 2019, and late filing penalties were imposed (under FA 2009, Sch 55, paras (3), (4)). In addition, the appellant’s liability for 2017/18 was paid in full on 30 January 2020 and was therefore late.â¯As a result, two penalties were imposed (under FA 2009, Sch 56, para 3). The appellant appealed.
It was found as a fact that the appellant attempted to file the tax return on or around 10 October 2018. It was returned to her on 4 December 2018 and she was sent a letter from HM Revenue and Customs (HMRC) advising that the
