Tax

TAH Management Services Ltd v Revenue & Customs

[2011] UKFTT TC TC01384First-tier Tribunal (Tax)2011

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Penalty for late filing of P35 � failure to obtain activation code � whether reasonable excuse � no - whether return filed once activation code received � on the facts, yes � penalty reduced and appeal allowed in part

The Tribunal determined the appeal on 28 July 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 28 March 2011, HMRC�s Statement of Case submitted on 27 April 2011 and the Appellant�s Reply dated 23 May 2011.

This is the appeal by Tah Management Services Limited (�the company�) against a penalty imposed for late filing of the 2009/10 end of year return of payments due under Pay As You Earn (�P35�).

The Tribunal decided to allow the appeal in part, and reduced the penalty to �100.

Regulation 73 of the Income Tax (PAYE) Regulations (SI 2003/2682) requires that P35s are filed on or before 19 May following the end of a tax year.

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