The taxpayer’s lack of understanding of the tax appeal process, and a lack of adequate help by HMRC despite several requests by the taxpayer, weighed in favour of his application to make a late appeal being accepted by the First-tier Tribunal. 

On 13 December 2018, the appellant registered for self-assessment with a view to claiming tax relief for expenses. Self-assessment returns were subsequently submitted for the tax years 2017/18, 2018/19 and 2019/20. HM Revenue and Customs (HMRC) opened enquiries into the tax returns. HMRC explained that the appellant’s claims for enterprise investment scheme (EIS) relief in his 2018/19 and 2019/20 tax returns were being reviewed, and the appellant was asked to provide copies of the EIS3 compliance statements and evidence to demonstrate the amounts invested. On 19 July 2021, HMRC issued an assessment and closure notices for 2017/18, 2018/19 and 2019/20. 

On 10 March 2022, the appellant called