Vasco Properties v HMRC

Cathya Djanogly

In Vasco Properties v HMRC [2018] UKFTT 653 (6 November 2018) the FTT found that although electronic returns had not been received by HMRC they had been submitted.

Vasco was an ‘RTI employer’ and was therefore required to submit a real time information return (RTI return) every time it made a payment of earnings to an employee on or before the date of payment (in ‘real time’) (The Employments (PAYE) Regulations 2003 reg 67B). HMRC had imposed penalties in relation to Vasco’s 2017/18 returns as it considered that some of them had not been made by the due date.

Vasco’s online software ‘Basic PAYE Tools’ showed that it had submitted the correct information by the correct dates and for the correct months and the relevant copies of entries had been sent to the FTT. However at the time of appeal the status...

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