FGK Publisher v Revenue and Customs (INCOME TAX/CORPORATION TAX : Penalty)

Mr A Khawar, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents

This is an appeal by Mr Ferenc Kocsis against a penalty of �100 for the late submission of his tax return for the tax year 2014-15.

There are two preliminary points. First, HMRC originally contended that the appeal was made out of time, but it was accepted that the appeal was in time and this point was not pursued. Secondly, the Appellant stated in the papers is �FGK Publishing�. This is Mr Kocsis�s business name, but the appeal relates to his personal tax return.

HMRC issued a notice to file a tax return for the tax year ended 5 April 2015 to Mr Kocsis on 6 April 2015. The letter clearly stated that the recipient must complete the return even if he did not owe any tax. It gave information about how to file online and how to obtain a paper return. It set out the deadlines for submitting the return and the penalties for late filing. In particular, it stated that a penalty of �100 would be charged if HMRC did not receive the return by the deadline. Mr Kocsis acknowledged at the hearing �that he had received the letter.

Accordingly, HMRC issued a notice of penalty assessment on 17 February 2016 in the amount of �100, which Mr Kocsis paid on 16 March 2016.