[2014] UKFTT 095 (TC)

Judge N A Baird

Decision released 16 January 2014.

PAYE – Late lodging of Employerʼs Annual Return – Problems with new software – Delay by HMRC in issuing a reminder – Whether reasonable excuse – No – Appeal dismissed.




  [1] The appellants appeal against the decision of HMRC to impose penalties of £200 in terms of section 98A(2) and (3) of the Taxes Management Act 1970, for late submission of the Employerʼs Annual Return for the tax year ending 5 April 2011. The Annual Return was to be filed online by 19 May 2011. It was filed online on 13 July 2011.

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