Tax

Intelligent Management UK Ltd v Revenue & Customs

[2011] UKFTT TC TC01541First-tier Tribunal (Tax)2011

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P35 return�Penalty for late return (Taxes Management Act 1970 s.98A)�Reasonable excuse�Appeal dismissed

The Tribunal determined the appeal on 20 October 2011 without a hearing under the provisions of Rule 26 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (default paper cases) having first read the Notice of Appeal dated 7 January 2011, HMRC�s Statement of Case dated 25 March 2011, and other papers in the case.

The Appellant appeals against penalties totalling �400, imposed in respect of the late filing of its P35 employer�s annual return for the tax year 2009/10.� The deadline for filing the return was 19 May 2010.�

Regulation 73(1) of the Income Tax (Pay As You Earn) Regulations 2003 imposes on an employer the obligation to deliver to HMRC a P35 return before the 20th day of May following the end of a tax year. Paragraph (10) of that regulation provides that Section 98A of the Taxes Management Act 1970 (the �TMA�) applies to paragraph (1) of that regulation.

(2) Where this section applies in relation to a provision of regulations, any person who fails to make a return in accordance with the provision shall be liable�

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