Sarah Godliman v The Commissioners for HMRC
[2024] UKFTT 81 (TC)
Onuchika Eleonu v The Commissioners for HMRC
7 February 2023
[2023] UKFTT 109 (TC)
First-tier Tribunal
Ms Eleonu was late filing her taxes and had to pay a £1300 penalty. She tried to argue she had a good reason, but the court didn't believe her because she didn't have any proof. So she has to pay the penalty.
Key Facts
- •Ms Eleonu (Appellant) appealed £1300 in penalties for late filing of her 2019-20 self-assessment tax return.
- •Penalties included a £100 late filing penalty, £900 in daily penalties, and a £300 6-month penalty under Schedule 55 of the Finance Act 2009.
- •Appellant claimed ignorance of the process, being in Nigeria due to travel restrictions (March-July 2020), and recent domestic violence.
- •Appellant stated she filed a return in November 2020 after seeking help from Citizens Advice, but HMRC had no record of this.
- •Appellant questioned the requirement for a self-assessment return given her PAYE employment through an umbrella company.
- •No documentary evidence was provided to support claims of domestic violence or the filing of the tax return.
Legal Principles
Requirements for filing self-assessment tax returns.
Taxes Management Act 1970 (TMA), Section 8
Late filing penalties for self-assessment tax returns.
Schedule 55, Finance Act 2009
Reasonable excuse defence against late filing penalties.
Schedule 55, Finance Act 2009, Paragraph 23
Power to reduce penalties in special circumstances.
Schedule 55, Finance Act 2009, Paragraph 16
Outcomes
Appeal dismissed.
Appellant failed to demonstrate a reasonable excuse for the late filing. No documentary evidence supported her claims. HMRC is entitled to verify tax liability.