Keyword

p35 late filing

2 decisions turning on p35 late filing.

Kinlet Properties Limited v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)22 Jun 2011[2011] UKFTT 403 (TC)Added 6 Aug 2026

The appellant, Kinlet Properties Limited, was an employer required to file a PAYE end of year return (form P35) for the tax year 2009/10 with HMRC. The return was due by 19 May 2010 but was not delivered until 15 October 2010…

Durnbrae Limited v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)28 Apr 2011[2011] UKFTT 280 (TC)Added 6 Aug 2026

Durnbrae Limited appealed against an employer's penalty of £500 imposed for the late online submission of its P35 return for 2009/2010. The filing date was 19 May 2010, but the return was not submitted online until 6 October…

paye end of year return p35 late filing tax-appeals online filing reasonable-excuse