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Penalty notice sent to incorrect address was not validly served

By Mark McLaughlin, March 2021

A late payment penalty notice sent to the taxpayer’s previous address was not validly served, but other late filing and late payment notices sent to his correct address were validly served and the taxpayer had no reasonable excuse for his late filing or late payments.  

The appellant was self-employed. He was late in submitting his self-assessment return for the tax year 2014/15. HM Revenue and Customs (HMRC) issued a late filing penalty. The appellant was consistently late in paying his tax liabilities. HMRC charged late payment penalties (under FA 2009, Sch 56) for the tax years 2010/11, 2012/13, 2013/14 and 2014/15. The appellant appealed. 

The appellant’s reasons for failing to pay the tax on time, and for late filing, were: (1) He was separated

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