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Penalties and wrong address

A taxpayer had reasonable excuse against late filing penalties when HMRC had sent the notices to the address notified by the employer and not to the correct address notified by the employee.

The employer notified HMRC of the wrong address after the employee notified them of his correct address.

The taxpayer also believed that he no longer needed to file a return.

As the taxpayer had no reason to believe that HMRC was sending penalty notices to the wrong address, he had reasonable excuse. Once he became aware of the error, he corrected it within a reasonable time.

The case report can be downloaded from here.

Janis Locmelis [2019] TC 7300 [19.08]

 

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