A publican who blamed his bookkeeper’s lack of computer literacy for his failure to file his employer’s annual return on time is facing a stinging penalty after a tribunal ruled that he had no reasonable excuse for failing to meet his responsibilities.
The publican explained that his bookkeeper came in once a week to do the books manually and had failed to file the return online. There was a misunderstanding between the two of them in that each believed that the other had performed the task.
However, in dismissing his appeal against a £500 penalty, the First-tier Tribunal issued a ringing warning to small business owners that their obligations to HM Revenue and Customs are personal and cannot be delegated to third parties.
Fairness to employers who filed their returns on time demanded a stern approach to defaulters. The publican’s return had been put in five months late and it was his responsibility to ensure that the bookkeeper was capable of negotiating the online filing regime, which has been compulsory since 2009.