In P Groves v HMRC  UKFTT 311 (15 June 2018), the FTT found that a notice to file a self-assessment return must be given, and therefore signed, by an identified officer.
Mr Groves was employed during the 2014/15 tax year and HMRC considered that he had underpaid PAYE by £166. They sent him a P800 tax calculation showing the underpayment. Two voluntary letters were then sent to Mr Groves asking him to pay the amount and as he had not responded, his record was put under the self-assessment system to collect the amount. As a result, a ...
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