TC09552 - [2025] UKFTT 00704 (TC)

The RTI FPS for Anthony was first received by HMRC on 18 November 2020 and recorded that he had a start date of 21 September 2020 and that the first payment to him had been on 31 October 2020. Mr Chapman’s explanation was that the correct information had been given to JC and they had filed the RTI FPS for the other employees timeously, but they had not filed for him because they had not recognised the name “Anthony Chapman” as an employee. Mr Chapman does not use the name Anthony. When he realised the mistake the RTI FPS for him was lodged, but it was 18 days late.