Daniel Cheesley submitted eight revised income tax returns requesting larger and larger sums in tax relief.
Although the 32-year-old submitted claims that could have paid out more than £14,000, only £4,043 actually ended up being paid into his Barclays bank account.
Sentencing him to nine months’ imprisonment suspended for 18 months, Judge Peter Crabtree said: “This is a case where there is a strong argument that only immediate custody can be justified.
“It goes without saying, particularly at the moment, that the exchequer simply cannot afford without impacting on the vast majority of law abiding [tax payers] losses caused by deliberate, calculated frauds.”
Swindon Crown Court heard Cheesley submitted is first fraudulent return for the 2017/18 tax year on April 8, 2018.
He claimed he had no income, allowable expenses – essential business expenses against which tax can be claimed back – of £4,00 and had made…