TC09528 - [2025] UKFTT 01069 (TC)

“…the facts asserted by the Appellant, do not objectively constitute a reasonable excuse”.

HMRC’s internal records prove that a letter notifying the Appellant of its inclusion in the Payments on Account regime was posted to the Appellant’s address on 8 May 2024.

Other post sent by HMRC to the Appellant’s address was received by the Appellant.

“The Appellant has not supplied sufficient evidence to displace the statutory presumption in the form of evidence of previous problems with post delivered by Royal Mail or evidence of investigations by Royal Mail into missing post”.

If the Appellant’s Direct Debit had still be in place, the 09/24 liability would have been debited from the Appellant’s account on 11 November 2024. “A prudent taxpayer would naturally verify that the payment has been taken from their bank account”.