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P Groves v HMRC

In P Groves v HMRC [2018] 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 notice to file a return was sent to him and as he did not file the return on time a penalty was issued.

The issue was whether a notice to file had been issued for the purpose of TMA 1970 s 8 and more...

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