Taxpayer is obliged to take responsibility for his tax affairs

The taxpayer set up his company in 2010 and registered for self assessment in April 2014. HMRC sent notices to file returns for 2010-11 to 2012-13 but the taxpayer failed to submit them by the deadline. He filed the returns for 2011-12 and 2012-13 online in December 2014 but the 2010-11 return was filed in March 2019.

HMRC issued late filing penalties against which the taxpayer made a late appeal. It was 1 842 days late against the first penalty. HMRC refused the appeal so the taxpayer appealed to the First-tier Tribunal. He said the company was set up in 2010 but did not trade in 2010-11 and he made no money from the business. Further he had spoken to HMRC who told him he would only need to file for self assessment when he began making money.

The tribunal agreed with HMRC. The late filing penalties were due...