[2016] UKFTT 0699 (TC)

Judge Timothy Herrington

Decision released 21 October 2016

Income tax – PAYE – Penalty for failure to file Real Time Information return on time – Whether reasonable excuse – No – Appeal dismissed and penalty confirmed.

  

  

DECISION

Introduction

  [1] This is an appeal against penalties of £400 imposed by HMRC in respect of the appellantʼs failure to file its Real Time Information return (‘RTI final return’) reporting the final payments and deductions made under PAYE for the tax year 2013/2014 before the due date of 20 May 2014.

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