Quayviews Ltd v HMRC

In Quayviews Ltd v HMRC [2022] UKFTT 190 (TC) (20 June 2022) the FTT allowed the company’s appeal against penalties for late filing of real time information (RTI) returns on the basis that the company had a reasonable excuse for its failure to file on time.

The company had previously incurred penalties for late filing of its monthly RTI returns and so decided to file a number of monthly returns in advance to avoid further penalties. Accordingly it filed the returns for November 2020 to March 2021 together in September 2020. The company provided printouts from HMRC’s basic PAYE tools software showing each return as submitted and marked ‘success’. 

HMRC issued late filing penalties for the first three months. The company appealed and requested a review of the decision. The review letter upheld the decision on the basis that the returns had been filed...