Commentary

V5.377 Return or remittance dispatched in reasonable time and manner

Part V5 Compliance, enforcement and appeals

V5.377 Return or remittance dispatched in reasonable time and manner

V5.377 Return or remittance dispatched in reasonable time and manner

A person is not liable to default surcharge if he satisfies HMRC or, on appeal, a tribunal that he has dispatched the relevant return or remittance in reasonable time or manner for it to arrive by the due date1.

Whether or not a return was posted in sufficient time for it to be received by the due date is a question of fact. A person must therefore bring forward evidence to demonstrate that his return or payment was so dispatched. Such evidence as a post book entry2, and a firm recollection of posting3, have been held to be sufficient. Other similar evidence may therefore be acceptable4, but the date entered on a cheque or return may not5. HMRC also submit their own evidence at a tribunal.

In Bradley Saul v HMRC [2017] UKFTT 0520 (TC) TC05968, the First-tier Tribunal accepted the appellant's contention that it had submitted its return around 2200

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