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D Knowles v HMRC

In D Knowles v HMRC (TC02199 – 4 September) a retired civil servant (K) submitted a 2009/10 return showing a tax liability of £1 842. He failed to pay this amount by 31 January 2011 and HMRC imposed a surcharge. K appealed contending that the tax due should have been deducted under PAYE. HMRC produced a copy of K’s return in which K had put an X in the box marked ‘if you owe tax for 2009/10 and have a PAYE code we will try to collect the tax up to £2 000 unless you put an X in the box’. The First-tier Tribunal dismissed K’s appeal observing that the X which K had entered in the box had been a valid objection to the tax being collected through his PAYE code and he therefore had no reasonable excuse for not paying the tax by...

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