Keep HMRC informed

The taxpayer did not receive his 2008/09 tax return on 6 April 2009 as a result of which he was unable to file his paper return by 31 October 2009 he claimed.

He had been completing self-assessment tax returns in respect of expense claims since 2001/02 and was therefore fully versant with his obligations.

HMRC’s records showed post to the taxpayer had been returned undelivered in January 2009 and he had failed to advise the department of his correct address until 15 December 2009.

He was subsequently issued with a notice to file a return for 2008/09 in February 2010.

The taxpayer finally submitted the return in June leaving the Revenue to carry out the calculation which resulted in an underpayment that the department said had to be settled by direct payment because it was too...