Lack of clarity and ambiguity

The taxpayer is a chartered mechanical engineer who is an employee subject to the PAYE system.

He had received and had completed self assessment tax returns during the 1990s because he had investment income to declare and expenses to claim. The issue of these forms had then ceased and forms P810 were issued and completed instead.

In April 2008 the taxpayer received a tax review form P810 for 2007/08 which he completed and returned to HMRC on 25 September 2008.

On 13 January 2009 HMRC wrote to the taxpayer stating that although he had completed a form P810 he had to complete a self assessment tax return and this was subsequently received at the end of January 2009. It included the statement to the effect that the deadline for submission of the return was three months later (effectively 29 April 2009)....