Hok v HRCC [2011] UKFTT 433 (TC)

November 2011 #114

On 27 September 2010 HMRC sent H Ltd a penalty notice in the sum of £400 on the basis that H Ltd had failed to file its employer’s end of year annual returns by 19 May 2010. The penalty was calculated at £100 per month for four months. On 21 October 2010 a further penalty notice in the sum of £100 was issued given that the necessary filing had taken place on 15 October 2010 once H Ltd had been alerted to its default.

H Ltd acknowledged that it did not comply with the duty to file the returns. It did so because it believed that as its only employee had ceased employment part ...