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TaxRobin
TaxRobin, Tax Consultant
Category: Tax
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Experience:  International tax
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is one parties view that they have proof of postage from there

Customer Question

is one parties view that they have proof of postage from there internal records sufficient to prove delivery to addressee
Submitted: 2 years ago.
Category: Tax
Expert:  Josh-2010 replied 2 years ago.
Joshua :

Hello and thank you for your question. I will be very pleased to assist you. I'm a practicing lawyer in England with over 10 years experience.

Joshua :

There is some caselaw on service of documents. Could you tell me what was being served/posted please? Different rules apply depending upon what was concerned.

JACUSTOMER-02e3g2px- :

A Trust and Estate tax return from HMRC was said to be posted but not received. A penalty is being levied for not filing on time. Previous filings have been made on time.

Joshua :

Thank you for the above. This relates to tax return procedure which is really more within the expertise of accountants. With your permission I will transfer this to the Tax section where a tax advisor or accountant will be better placed to assist you. This may take a few hours before a colleague reverts to you.

Expert:  TaxRobin replied 2 years ago.
Hello and thank you for allowing me to assist you.
There is a case that covers proof of posting and the ruling went against HMRC.
Heronslea Limited v HMRC [2011] UKFTT 102 (TC)
HM Revenue & Customs (HMRC) claimed that the return was received late.
The company confirmed that it sent the return by first class post, but it did not obtain or supply a proof of posting certificate.
It lodged an appeal to the First Tier Tax Tribunal.
HMRC did not provide a date-stamped CIS return or any log of post as evidence to show that it had in fact received a return late.
The Tribunal found that with no evidence from HMRC, other than its Statement of Case and the correspondence with the company, there was nothing to support HMRC’s case that the return was actually delivered late. This meant victory for the taxpayer.
A proof of posting certificate is not required by law.
A posting certificate provides evidence of posting and gives additional protection to those who wish to rely on the Royal Mail should consider obtaining a proof of posting certificate from the post office.
Your internal records may not be enough if HMRC can provide evidence that it had systems in place to log incoming post and your estate return is stamped with a later date unfortunately.

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