Penalty notices sent to taxpayer’s secure mailbox

The taxpayer ceased self-employment in January 2016 when she became employed and was unaware that she should notify HMRC of a nil liability. She did not know that there were electronic messages in her mailbox telling her about penalties until they reached £1 200. She then made a late appeal.

The First-tier Tribunal noted that the use of electronic communications by HMRC to serve statutory notices is governed by the Income and Corporation Taxes (Electronic Communications) Regulations SI 2003/282 reg 5. This allows statutory notices to be sent to a secure inbox as long as:

• the dispatch of the email is recorded on an official computer system;
• the message is sent to the person’s last verified email address notifying them that the information has been sent to their secure mailbox; and
• the taxpayer has given their consent.
...