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p35 online form
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 [...]
