There was no statutory requirement for HMRC to prove the involvement of an “officer of the Board” in giving a notice requiring the submission of a tax return, and late filing penalties satisfied the relevant statutory requirements.  

On or after 6 April 2013, a notice to file a self-assessment return for the tax year 2012/13 was sent to the appellant. The appellant did not file the return before the filing date of 31 January 2014. On 18 February 2014, HM Revenue and Customs (HMRC) issued a late filing penalty of £100 (under FA 2009, Sch 55), followed by a daily penalty and a six-month penalty. In November 2014, HMRC issued a determination, and a late filing penalty based on that determination. A second late filing penalty was issued on 3 March 2015.  

In 2017, the appellant sought to file a tax return. The return was too late to be assessed. However, it enabled HMRC to calculate and issue a discovery assessment. On