In Ann Rowan-Smith v HMRC [2018] TC6623 a non resident successfully appealed late filing penalties. She failed to report the disposal of her UK property within the 30 day deadline as she assumed that gains would be reported under Self Assessment. Her claim to have relied on the advice of a conveyancing solicitor was rejected.

Judge Beare found:

The appeal was allowed on the basis that the taxpayer had acted reasonably and made a genuine mistake.

In terms of reliance on a third party the judge found:

Reliance on a third party was therefore not a reasonable excuse.

 

Links to our practical guides

How to Appeal a Tax Penalty

Penalties: Late filing

Grounds for Appeal: Reasonable Excuse

Non-Resident CGT: UK residential property

The Non-Residents' Tax Toolkit

Non-Resident Landlords Scheme

External links

Ann Rowan-Smith v HMRC [2018] TC6623