In Munro Sawmills Limited v HMRC [2018] TC 6645, the tribunal held that a company had reasonable excuse in its belief that it had filed its P11D(b) return on time.

The First Tier Tribunal (FTT) found that:

The tribunal noted that the company was conscientious in dealing with all tax matters and upheld the appeal.


The decision was finely balanced, the combination of lack of evidence and HMRC's delay in contacting the taxpayer tip the scales for the taxpayer.

Useful guides

Penalties: Form P11D

How to appeal a tax penalty

Payrolling benefits in kind

External links

Munro Sawmills Limited v HMRC [2018] TC 6645