online filing
HMRC Registration Reminder for Online Tax Return Filing
The deadline for the submission of paper Tax Returns for 2010/11 tax year passed on 31 October 2011. Any remaining Self-Assessment Returns must now be filed online by 31 January 2012 to avoid penalties, together with any tax due. HMRC have issued a Press Statement reminding taxpayers to ensure that they have registered to use [...]
More tribunal cases lost by HMRC, guidance on agency workers, no excuses for not filing online
Most of this week’s news focuses on HMRC, with even more cases lost at tax tribunals over what makes a “reasonable excuse” and the introduction of new issues over the standard of proof required when penalties are imposed. Curiously, all of the recent adverse rulings have been made by one particular Tribunal judge – is [...]
Onus on HMRC to provide P35 not filed online
Where HMRC’s computer systems cannot find any trace of a P35 having been filed online, can an employer who claims to have filed it be penalised? In a decision given on 14 April in the case Ballysillan Community Forum v Revenue & Customs, the First-tier Tax Tribunal ruled that, where an employer claims that a [...]

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