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Confusion over taxpayer’s address

22 January 2019
Issue: 4680 / Categories: Tax cases

O Wincott (TC6919)

The taxpayer filed his 2013-14 and 2014-15 self-assessment tax returns late so HMRC imposed penalties. He appealed claiming he had not received various documents from HMRC. The taxpayer had been self-employed until August 2013; after that he worked as an employee. He had completed self-assessment returns when in self-employment but believed all his tax would be taken care of under PAYE after he was employed. In February 2014 he moved told his employer his new address and assumed that because he received documents such as P60s there HMRC knew of the address. He moved again in July 2016 and because of a tax code query told the Revenue his new address in September 2017. In the meantime HMRC had sent notices to file and penalties to the taxpayer’s old address.


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