In Smart Polymers Ltd v HMRC (TC02987 – 1 November 2013) a company was appealing against a penalty imposed by HMRC for the late filing of an employer annual return. The only employee of the company had written to HMRC on 15 May 2012 (before the deadline for online submission) enclosing a hard copy of the return and explaining that he had encountered technical difficulties when attempting to submit the return online. The letter also pointed out that the information required by HMRC was saved on their website.
HMRC explained in a letter dated 9 July 2012 that they were unable to resolve the issue and that the taxpayer should contact the online helpdesk. The company had then contacted HMRC on several occasions without being able to resolve the problem.
HMRC had issued penalty notices on 24 September 2012 and then on 27 May 2013.
The tribunal found...
