Regulation 73(1) of the Income Tax (Pay As You Earn) Regulations 2003

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

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…