The taxpayer filed his 2020-21 self-assessment tax return more than a year late and HMRC imposed late filing penalties. He appealed on the grounds that he was not legally required to submit a 2020-21 return because he did not receive notice from HMRC telling him to do so. He said further that he had a reasonable excuse because he thought the fact he was living abroad and had no tax liability for the 2020-21 tax year meant that he was not required to file a return. In addition he was unreachable – due to being abroad – so had been unable to see or open any of his letters and was unaware of the penalties and charges. He was unable to return to the UK due to the Covid-19 pandemic restrictions at the time. He did not have access to the internet abroad so was unable to submit his...
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