The taxpayer’s appeal against fixed and daily penalties for the late filing of his tax return was dismissed, but his appeal against tax-related penalties was allowed as his tax liability for the relevant tax year was nil.

HM Revenue and Customs (HMRC) issued a notice to file a self-assessment return for the tax year 2010/11 to the appellant on 6 April 2011. The appellant’s electronic return was received by HMRC on 4 January 2015. The appellant’s tax calculation for 2010/11 showed that his income was less than the personal allowance for that tax year, such that the appellant did not have any income tax liability.