TC09679 - [2025] UKFTT 01331 (TC)

Fecha: 29-Oct-2025

Conclusions

DECISION

43.

We therefore allowed the appellant’s appeal against the £100 penalty in respect of the late filing of his tax return for 2010/2011, but we dismiss his appeal against the other penalties.

RIGHT TO APPLY FOR PERMISSION TO APPEAL

44.

This document contains full findings of fact and reasons for the decision. Any party dissatisfied with this decision has a right to apply for permission to appeal against it pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009. The application must be received by this Tribunal not later than 56 days after this decision is sent to that party. The parties are referred to “Guidance to accompany a Decision from the First-tier Tribunal (Tax Chamber)” which accompanies and forms part of this decision notice.

Release date: 07^th NOVEMBER 2025

APPENDIX 1

Penalty	Tax year	Amount (£)	Legislation	SA return due	Return filed	SA late by (days)
Late filing penalty	2010-2011	100.00	Sch55 FA2009	05/01/2012	18/04/2012	108
Late filing penalty	2011-2012	100.00	Sch55 FA2009	05/01/2013	31/10/2014	638
Daily penalty	2011-2012	900.00	Sch55 FA2009	05/01/2012	31/10/2014	638
6-month late filing penalty	2011-2012	300.00	Sch55 FA2009	05/01/2013	31/10/2014	638
12-month late filing penalty	2011-2012	300.00	Sch55 FA2009	05/01/2013	31/10/2014	638
Late filing penalty	2012-2013	100.00	Sch55 FA2009	05/01/2014	24/10/2014	314
Daily penalty	2012-2013	900.00	Sch55 FA2009	05/01/2014	24/10/2014	314
6-month late filing penalty	2012-2013	300.00	Sch55 FA2009	05/01/2014	24/10/2014	314
Late filing penalty	2014-2015	100.00	Sch55 FA2009	05/01/2016	18/10/2016	193
Daily penalty	2014-2015	900.00	Sch55 FA2009	05/01/2016	18/10/2016	193
6-month late filing penalty	2014-2015	300.00	Sch55 FA2009	05/01/2016	18/10/2016	193