The taxpayer, Lucy Watt, appealed against late filing penalties for the tax year 2019/2020, with total charges valued at £1,300.

The issue at stake was whether Watt had a reasonable excuse for failing to file the returns on time.

The appellant was charged under Schedule 55 Finance Act 2009 (Sch.55), which states that a person is liable to a penalty when ‘he does not file an income tax return by the date that HMRC has required him to’.

On 6 March 2020 HMRC sent Watt a notice to file her self-assessment return by 31 October 2020 for a non-electronic return, or 31 January 2021 for an online return.