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The taxpayer left his employment in April 2009 and received a redundancy payment.
Tax at 20% was deducted and the taxpayer was told HMRC would contact him if he needed to pay further tax on the amount.
He contacted the Revenue in January 2011 first by telephone and then by letter asking them about his tax liability. The department told him he would have to tax at 40% on part of his 2009/10 income and said it would arrange for a tax return to be sent to him.
HMRC sent the taxpayer a form SA250 two months later to the same address as the previous letter but included the wrong postcode.
The department said it had sent separately a notice to file but the taxpayer claimed he had not received it.
In July the Revenue issued a penalty for failing to submit a...
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