Denise Howarth appealed against £1,600 worth of penalties, plus £170 in interest, for filing a self assessment tax return for 2020-21 tax year late, but was late in appealing the decision to the First Tier Tribunal (FTT). 

Howarth has been a self assessment tax payer since 2004, and prior to the pandemic had filed her returns on time every year. She began filing online from 2013.

HMRC records showed Howarth had filed her return just one day late for the 2019-20 tax year which attracted an automatic £100 penalty. The FTT decided that Howarth filed this on time, going against HMRC’s computer records.

On the same day Howarth filed this she also signed up for HMRC to contact her electronically through her personal tax account (PTA). This emails the taxpayer when there is an update on their account for them, but does not indicate the level of urgency. Howarth had no recollection of signing up for electronic alerts.