Wrong purpose

Notice to file a self-assessment return

The taxpayer had five employments during 2014-15. These took him into the higher rate band but because of the changes of employment his employers were unable to collect all the tax due. HMRC sent the taxpayer a calculation showing that he owed tax of £321.

The department was unable to include the tax due in his tax code so it sent him a voluntary payment letter. This said if he failed to pay the sum HMRC would have to consider collecting it through self assessment. He did not pay the tax so HMRC sent him a notice to file with a due date of 28 July 2016. He submitted the return in March 2017. HMRC imposed penalties for the late filing and the taxpayer appealed.

The taxpayer said he was taxed under PAYE so it was not his fault...