A recent tax case highlighted one of the benefits of online submissions. 

The taxpayer submitted two forms to HMRC by post, but HMRC never received them.  HMRC imposed penalties of £1280 for late filing of the forms (which incidentally had no tax due on them).  The taxpayer appealed on the grounds that the forms had been sent by post.  The First Tier Tribunal said that “the mere claim” of posting the forms was not enough and upheld the penalties.

In another recent case a taxpayer had submitted a form by hand which was required to be filed online.  This time the penalty was £1200, again upheld by the First Tier Tribunal.  The tribunal stated that if a form must be filed online by law, then filing by hand has to be ignored.

Had the taxpayers in either of these cases submitted the forms online they would have obtained a submission receipt there and then, and no chance of penalties.

As with all of our tax tips and web pages this information is necessarily summarised and of a general nature.  If you would like detailed specific advice please contact us.