In D Goldsmith v HMRC [2019] UKUT 325 (4 November 2019) the UT found that HMRC had been entitled to issue a notice to file a return under TMA 1970 s 8 even though the amount of the tax due was already known to them.
Mr Goldsmith was an employee whose income tax payments in respect of his employment income were collected through the PAYE system. However for the tax years 2011/12 and 2012/13 the PAYE deductions did not cover the full amount of income tax due and he received a PAYE calculation (a P800) advising him that he had underpaid tax for each year. HMRC also issued Mr Goldsmith notices requiring him to file self-assessment returns. He appealed against the penalties issued by HMRC in respect of his failure to deliver the relevant income tax returns by the due date. He contended that the notices to file...
