T09636 - [2025] UKFTT 01099 (TC)

Fecha: 08-Sep-2025

Section 1

I have made this decision, with the consent of the parties, on the basis of the papers and having listened to the recording of the hearing which took place in May 2024.

The appellant appealed against penalties of £3,200 charged by HMRC under Schedule 55 to the Finance Act 2009 (“Schedule 55”) in respect of the late filing of her self-assessment tax return for the tax years 2016/17 and 2017/18 which:

(1)

for the tax year 2016/17, HMRC have imposed (a) on 13 February 2017 under para 3, a penalty of £100, (b) on 31 July 2017, under para 4, daily penalties of £900, (c) on 10 August 2018 under para 5, a six month penalty of £300, and (d) on 19 February 2019 under para 6, a 12 month penalty of £300; and

(2)

for the tax year 2017/18, HMRC imposed (a) on 26 March 2019 under para 3, an initial penalty of £100, (b) on 9 August 2019 under para 4, daily penalties of £900, (c) on 9 August 2019 under para 5, a six month penalty of £300, and (d) on 18 February 2020 under para 6, a 12 month penalty of £300.