In David Hogg (as executor of Mrs B Dodd) v HMRC TC05987 the First Tier Tribunal (FTT) held that neither s8 nor s8A of TMA 1970 apply to an Executor’s Return so late filing penalties should be cancelled.


  • Following Mrs Dodd’s death, Hogg submitted form R27 to HMRC stating that the proceeds of the estate’s assets would exceed £250,000
  • HMRC decided to issue tax returns for the estate for 2013/14 and 2014/15
  • No notice to file was received
  • The solicitors advised HMRC that there was negligible untaxed income and no returns were required; HMRC refused to withdraw the returns
  • The returns were filed late, showing liabilities of £12.03 and £5.20 respectively, resulting from bank interest received gross
  • HMRC levied penalties of £1,600 for late filed Returns
  • The taxpayer appealed.


  • The burden of proof was on HMRC to show the penalty was due
  • On the balance of probabilities the Notices were issued. However:
  • S8A of TMA relates to trustees of a settlement, which is not the case here
  • S8 relates to form SA100 not SA900
  • The Notices to file were not, therefore, valid notifications
  • Secondly, HMRC did not provide evidence of any reminder or SA326D so the conditions for daily penalties were not [proven to be] met
  • Thirdly, there was no valid reason, under HMRC’s own guidance, not to cancel the Returns under s8B of TMA

Hence, the daily penalties should be withdrawn. The FTT further noted that it thought HMRC should withdraw the initial £100 late filing penalties, but could not compel this.


David Hogg (as executor of Mrs B Dodd) v HMRC [2017] UKFTT 0538 (TC) 

 Penalties: Late filing