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Misunderstanding following webchat with HMRC officer constituted a reasonable excuse

By Mark McLaughlin, October 2024

A taxpayer who was new to self-assessment had a reasonable excuse for the late payment of tax following an understandable misinterpretation of a webchat with an HMRC officer. 

On 5 February 2023, HM Revenue and Customs (HMRC) issued a notice to file for the tax year ending 5 April 2022. The filing date for the tax return was 16 May 2023. Prior to receiving the notice to file, the appellant sought assistance from HMRC’s digital assistants at the online extra support team (EST) as it was his first time completing a tax return. During his online conversation with an adviser (Kevin), the appellant was informed that he would not be charged a penalty if his tax return was filed by 28 February 2023 (i.e., when the appellant had indicated he would be able to file the return). The appellant was also informed that penalties and interest would be charged if payment was received late. However, the appellant was disconnected when he sought to clarify the

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