The appellant was not liable to penalties (under FA 2008, Sch 41) as he did not deliberately fail to notify chargeability to tax and had a reasonable excuse for the failure after HM Revenue and Customs (HMRC) removed him from the self-assessment system without informing the appellant or his agent. 
 
Background 
 
The appellant, a singer/songwriter and musician, began his self-employment in 1996 and worked in the UK. In 2008/09, the appellant moved to the USA and worked there, paying US tax. He returned to the UK during the tax year 2011/12. 
 
The appellant’s agent asked him to provide the dates on which he had been in the UK since 5 April 2009. Following delays by the appellant in providing his agent with the necessary information to complete his outstanding tax returns, in December 2012, HMRC issued a determination for the tax year 2009/10. This prompted the