Valid notice to file a tax return

The taxpayer had filed tax returns online since 2007-08 and opted into HMRC’s self-assessment digital service in January 2016. HMRC said it sent a notice to file a 2015-16 return on 6 April 2016 to his online account secure mailbox. The return was submitted late so HMRC imposed penalties.

The taxpayer appealed.

The First-tier Tribunal noted that regardless of the taxpayer’s opting for the digital service a notice to file had to be given by an officer of the board under TMA 1970 s 8(1)(a). However from the evidence supplied by HMRC there was no signature block on the letter nor any indication that an officer had given the notice. The judge said HMRC was in effect asking him to speculate that an officer had given the taxpayer a notice to file. The judge was not prepared to do so. He concluded that no...