TC09578 - [2025] UKFTT 00856 (TC)

There is no dispute that the tax for 20/21 was due on 2 April 2022, the tax for 21/22 was due on 31 January 2023 and the tax for 22/23 was due on 31 January 2024. There is also no dispute that the tax for all three tax years was paid on 6 September 2024. For the tax years 20/21 and 21/22 this payment was over 12 months late, and for the tax year 22/23 the payment was over 6 months late.

We find that the late payment penalties were correctly assessed by HMRC.