HM Revenue and Customs (HMRC) sent the appellant a notice to file a self-assessment return for the tax year 2015/16 on 6 April 2016. A paper return was signed by the appellant’s husband and was received by HMRC on 27 October 2016.

HMRC rejected the return on 1 December 2016, as the appellant’s husband did not have authority to sign it on her behalf. A second notice to file was sent to the appellant, which included a scan of the paper tax return that had been submitted by the appellant but signed by her husband. The paper return for 2015/16 was subsequently received by HMRC on 15 March 2017. As the return was not received by the filing date, HMRC issued notices of a fixed penalty of £100 and daily penalty of £430 (i.e. 43 days at