The taxpayer’s appeal against late filing penalties was allowed as HMRC failed to prove that a notice to file the relevant tax return had been given to the taxpayer by an officer of the Board.

The appellant was in employment during the tax year 2014/15. HM Revenue and Customs (HMRC) considered that he had underpaid PAYE income tax of £166.80. On 26 October 2015, HMRC sent the appellant a tax calculation (P800) for the year, showing the tax underpayment of £166.80.

HMRC sent ‘voluntary payment’ letters to the appellant in January 2016 and April 2016 requesting him to pay the tax or come to a payment