An enquiry notice into the taxpayer’s tax return and subsequent closure notice were invalid as HMRC failed to give the required notice to file the return and the time limit to issue a valid notice for the return had expired.
HM Revenue and Customs (HMRC) sent the appellant a tax return for 2008/09 in September 2012, to what it was contended was his last known address. However, he no longer lived there. The appellant did not complete the return because he did not receive it.
In the absence of a completed return, HMRC purported to issue a determination of the tax due (pursuant to TMA 1970, s 28C). The appellant completed a tax return for 2008/09, which had the effect of displacing the determination. HMRC subsequently purported to open an enquiry into the return, and subsequently issued a closure notice, amending the return to increase the tax due. The appellant appealed.
The appellant contended
