UKFTT 82 (2010) Haque v HMRC

Late filing penalty - HMRC won

Case Summary:

Ms Haque tried to file online but her PIN expired before she used it. Other administrative problems arose with the end result being that she did not file online on time.

So therefore bundled up all her information and sent it with a cheque to HMRC.

She did not have a reasonable excuse as information about PINs and HMRC helpline times was all clearly stated on correspondence. Therefore she lost and a penalty was due.