Jurisdiction over HMRC’s refusal to accept returns

The taxpayer had run a shop since 1996-97 but had not filed tax returns despite HMRC having sent him notices to file. In September 2013 HMRC made discovery assessments for the years 1996-97 to 2011-12. He appealed. In November HMRC imposed penalties against which the taxpayer lodged a late appeal. After a review HMRC upheld the assessments but discharged or reduced the penalties.

The taxpayer took no action so HMRC initiated a bankruptcy petition.

In July 2016 he submitted tax returns for the years 2008-09 to 2011-12. In November 2016 he lodged returns for the years 1996-97 to 2007-08.

HMRC decided not to accept the returns although it did accept one for 2012-13.