T09634 - [2025] UKFTT 01097 (TC)

The appellant has appealed against a Determination issued on 26 October 2023 pursuant to Regulation 80 of the Income Tax (Pay as You Earn) Regulations 2003 (“the Regulations”). The Determination related to the appellant’s failure to deduct Pay as You Earn (“PAYE”) tax from the earnings of an employee (Ms S) for the tax year 2021/22.

With the consent of the parties, the hearing was conducted by video link using the Tribunal's video hearing system. Prior notice of the hearing had been published on the gov.uk website, with information about how representatives of the media or members of the public could apply to join the hearing remotely in order to observe the proceedings. As such, the hearing was held in public.

The documents to which we were referred comprised a Bundle consisting of 85 pages. At the outset of the hearing, HMRC requested permission to lodge an Employment Summary for Ms S and Mr Sandhu requested permission to lodge a copy of the appellant’s letter dated 23 April 2024 requesting a review of the decision on the Determination. Both were lodged.

Officer Nicola Sturrock’s witness statement was not challenged and we heard evidence from her briefly.

Neither party had suggested that the employee whose tax was underpaid should be joined to the appeal. We agreed that that was not necessary. However, as the employee was not a party to the appeal, we also decided that it was not in the interests of justice for her to be named in this decision and have therefore referred to her as “Ms S” throughout.