The taxpayer had previously submitted paper tax returns but HMRC informed her that she should submit her 2019-20 return online.
In September 2020, she went online and spent about 80 minutes completing her return. She got to the ‘check your results’ section and viewed the tax calculation. She did not see the ‘your tax return is 90% complete’ message on the tax calculation or notice that it was stated to be estimated. She printed the payslip and paid the tax shown in the calculation in good time for the 31 January deadline.
She received a penalty notice in March 2021 because HMRC had not received her return. She was also sent a self-assessment statement showing that her account was in credit and the payment she had made for 2019-20 was shown as unallocated.
She logged into her personal tax account and saw a message which said ‘you paid the right amount of
