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D Nnaji (TC6233)
Receipt of notice to file
The taxpayer filed her 2013-14 tax return online in March 2017. The due date had been 31 January 2015. HMRC issued late filing penalties against which the taxpayer appealed. HMRC rejected her appeal but did not tell her she could request a review or go the First-tier Tribunal. She repeated her appeal and was this time told about her options.
The matter proceeded to the First-tier Tribunal. The taxpayer said she had not received the original notice to file and assumed it had gone to her old address. The tribunal accepted this because HMRC’s record of the taxpayer’s address was ‘confused and confusing’. It was unable to show that the notice to file had been validly issued. As a result the penalties were cancelled.
However ...
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