In Vasco Properties Ltd v HMRC [2018] TC06801 the First Tier tribunal allowed an appeal against RTI late filing penalties; HMRC failed to show that the returns were late.

Under Real Time Information (RTI) for PAYE, a return of payments (FPS) must be filed each month. 

Vasco Properties Ltd received notice of £200 in RTI late filing penalties which it appealed in February 2018:

     “Number expected 1

      Number received 0

      Status Active”

The tribunal found that HMRC had not proved that the returns were made late and cancelled the penalties. 

The judge commented that HMRC, initially and in their statement of case, and via the review officer, had responded using standard letters on the basis that Vasco did not have a reasonable excuse. They did not appreciate, (and this was, he said, inexcusable), that this was not a reasonable excuse case; Vasco had not put forward an excuse as they believed there was no failure to excuse. 


RTI: Real Time information for PAYE

Penalties: RTI (Real Time Information) for PAYE 

Statutory Review

How to appeal a tax penalty

External link:

Vasco Properties Ltd v HMRC [2018] TC06801