The taxpayer received a tax return from HMRC for neither 2008/09 nor 2009/10 but realised he had income to declare. He contacted a tax adviser who prepared tax returns for him.
The taxpayer phoned the Revenue in January 2010 to ask how he should pay tax relating to 2008/09. He was advised he could pay by debit card which he did immediately.
After preparing and submitting a 2009/10 return the adviser wrote to the taxpayer to inform him tax for the year together with a payment on account for 2010/11 would be due on 31 January 2011. The letter said HMRC would send a demand for the tax.
As in previous periods the taxpayer did not receive a demand for payment a statement of account or a payment slip from the Revenue following receipt of his 2009/10 return.
He attempted to get in...
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