We are sure that most people do not need reminding to file safely all correspondence received from H M Revenue & Customs (HMRC). However in case your filing system is not as robust as it could be, consider this…..
A taxpayer recently won a case against HMRC regarding a late filing penalty imposed for the late filing of its P35 (end of year employer return). The company’s agent filed the return and received a generic email from HMRC in reply stating that it had been successfully filed. On receipt of the penalty notice the agent contacted HMRC only to be told that the submission had been a test submission. The email made no reference to this and did not distinguish between live and test submissions. The P35 was immediately resubmitted and the taxpayer successfully had the penalty cancelled. Whilst this case may appear simple enough, it highlights the importance of keeping even the most innocuous of correspondence, especially those emails that are generated automatically.