The taxpayer’s appeal against an initial late filing penalty was allowed as he believed the return had been submitted but his appeal against subsequent penalties was dismissed as a penalty notice should have prompted further action by the appellant.  

On 6 April 2022, a notice to file for the tax year ended 5 April 2022 was issued to the appellant. On 27 April 2022, the appellant’s tax return was sent to an address that was not the valid address for sending correspondence to HM Revenue and Customs (HMRC). On 14 February 2023, a notice of penalty assessment was issued to the appellant as his tax return had not been received by HMRC by the statutory filing date. On 15 August 2023, daily and six-month late filing penalties were issued to the appellant. On 14 September 2023, the appellant’s tax return was received by HMRC. The return was 318 days late. The appellant appealed against the late filing penalties. 

The First