Smaira Ghani v The Commissioners for HMRC

Facts

Mrs Ghani, who normally accounts for tax under self-assessment, was locked out of her self-assessment account for eight months and was taxed under PAYE for a period. She explained that the wrong tax codes were applied and a large underpayment accrued before she could submit her return. HMRC issued a 30-day late payment penalty of £1,207, which she appealed online on 6 April 2025, and she appealed a penalty online again on 6 May 2025. It was unclear whether that was a further penalty or a further appeal against the first. By letter of 30 April 2025 she appealed the calculation and the tax due, and receiving no reply she sent a Notice of Appeal to the First-tier Tribunal on 16 June 2025, stating that she was appealing before any HMRC response. The only document sent with it was a Statement of Liabilities dated 14 April 2025, showing a balancing charge of £20,101.73 and interest of £1,682. She has since paid the underpayment by instalments. On 22 October 2025 HMRC applied to strike out the appeal under rule 8(2)(a) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 for want of jurisdiction. HMRC's letter of 4 November 2025 later refused her appeal against the late payment penalty. The application was heard remotely on 24 September 2026, with Mrs Ghani in person and HMRC represented by a litigator from its Solicitor's Office.