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Mary Walker v HMRC

In Mary Walker v HMRC [2015] UKFTT 480 (17 September 2015) the FTT found that a taxpayer did have a reasonable excuse for part of the period to which a penalty related.
Ms Walker appealed against a penalty for failure to make an annual return of amounts deducted from payments made to employees (Form P35). 
Ms Walker should have filed her Form P35 online for 2010/11 by 20 May 2011. She had not done so and so was liable to a £100 penalty per month for which the failure continued (TMA 1970 s 98A(2)(a)).
The FTT noted that a reasonable taxpayer would have anticipated having to make an online return. She had only contacted HMRC on 27 May 2011 mentioning that she did not have the correct passwords and it was not...

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