TC09605 - [2025] UKFTT 00957 (TC)

For the reasons set out above we have decided that the Appellant did not submit RTI returns for the Employees in the qualifying period for the CJRS and so the Employees were not qualifying employees and the Appellant was not entitled to the Support Payments made in respect of them.

The assessments were validly made and in time.

At HMRC’s request, we reduce Assessment 1 for Accounting Period Ending (APE) 31 October 2020 (tax year 2020/21) to nil, Assessment 2 for APE 31 October 2021 (tax year 2020/21) to £25,000 and Assessment 3 for APE 31 October 2021(tax year 2021/22) to £26,875, a total of £51,875. As HMRC are no longer defending the penalties we also allow the appeal against the penalties.

Subject to the above, we dismiss the appeal.

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.