Reasonable excuse, RTI, travel expensesTuesday, May 3rd, 2011
I have always thought that HMRC takes an unreasonably hard line to taxpayer “excuses” for not being able to file their return or make their payment on time. Now, a tribunal judge has clearly said so, at least in the specific circumstances of the cases in question. Whether or not HMRC appeals the decisions, the cases provide some interesting lessons for employers.
The plans for Real Time Information (RTI) finally get under way with HMRC’s publication of a full specification for the submissions file that every employer will have to send every payday when this innovation becomes mandatory in 2013. More will be revealed without doubt over the coming months and we will keep you advised.