The taxpayer had a reasonable excuse for the late filing of tax returns after he had notified his employer of his change of address and assumed that HMRC was notified and had updated its records when P60s were sent to his new address.  
 
The appellant, who registered as self-employed for self-assessment purposes in December 2010, filed his tax returns for 2011/12 and 2012/13 on time. The appellant subsequently commenced an employment in November 2013. He completed a form P46. In February 2014, he moved address.  
 
On 6 April 2014, HM Revenue and Customs (HMRC) issued a notice to file for 2013/14. The notice was delivered to the appellant’s previous business address and/or previous personal address. Whilst he had been self-employed from 6 April to 31 August 2013, the appellant assumed (incorrectly) that no self-assessment return was required as he thought any tax due would be dealt with through his