The filing date for a 2007/2008 tax return was 31 October 2008 for a paper return or 31 January 2009 if filed online. Following a telephone call from HMRC on 12 February advising the taxpayer that his tax return was outstanding, a return form was sent to him in the post. This was followed by a penalty notice on 17 February. HMRC then received the paper return on 23 February. The taxpayer appealed stating that he had returned his tax forms ‘in time’.

The taxpayers appeal was dismissed, the Tribunal finding as a fact that the return received on that date was the form posted to the taxpayer on 12 February. It was not credible for the taxpayer to argue that the return was one that had been posted before the 31 October deadline. Therefore there was no reasonable excuse.

The full text of the judgment is available at http://www.bailii.org/