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RTI returns were required in respect of a one-person company

By Mark McLaughlin, October 2023

A one-person company whose director received employment income was required to file Real-Time Information (RTI) returns, and there was no reasonable excuse for failure to file the RTI returns for penalty purposes. 

The appellant company had a single shareholder and director (JM). An agent had been instructed for at least ten years: to produce the appellant’s accounts; to calculate the corporation tax on the appellant’s profits; and to complete JM’s tax return. JM received income from the company, which the agent included on JM’s returns on the employment pages, with the company identified as his employer. The company filed no real-time information (RTI) returns, and no National Insurance contributions (NICs) were paid on the income earned by JM. During the relevant tax years, JM did not look for guidance about his RTI filing responsibilities and did not seek advice (from the agent or any other person) about the company’s RTI or

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