No evidence to admit late appeal

The taxpayer who was not a UK resident and lived overseas bought a parking space for rental in July 2015. The company told him he should complete a non-resident tax form. It also told him he would not pay UK tax on the investment income but he would have to pay tax in his country of domicile. His self-assessment record was set up in February 2016.

HMRC issued notices to file tax returns for the years 2015-16 to 2018-19. The taxpayer did not submit these in time so HMRC imposed late filing penalties.

The taxpayer made a late appeal which HMRC refused to accept so he appealed to the First-tier Tribunal. He said he had tried to contact HMRC ‘for years with no luck’. He had tried to complete a non-resident’s form; further he had no National Insurance number so it was impossible for him...