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Tax case: Penalties issued by HMRC found to be invalid even though taxpayer had agreed to paperless contact

Posted: August 30, 2018

The taxpayer had registered for Self Assessment on the HMRC website and agreed to paperless contact from HMRC. Subsequently the taxpayer omitted to submit her 2015/16 tax return and HMRC began to issue penalties for late filing. The penalties were issued by way of messages to a secure mailbox on the HMRC portal. It was not until the penalties reached £1,200 that the tax payer received written notification of the penalties. The First Tier Tax Tribunal reviewed the case in July 2018 and found that the penalties were invalid as they were notified electronically.