Self Assessment tax form sent to wrong address, penalty?

My son has just found out he has incurred a penalty charge for not returning his self assessment form but it was the first time he had been required to complete a form and he has had no other dealings with the tax office. The IR sent it to an address he had 3 years ago. Re-direction of mail ceased over 2 years ago.

Presumably they got that address from the salaries dept where he works. He took the matter up with them and they said it's *His* reponsibility to make sure the IR have his correct address and can only suggest he pays the £100 penalty and then appeals.

Is this correct? I certainly haven't written to the tax office with my new address when I've moved, but then self assessment is fairly recent.

DG

Reply to
derek *
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Sounds wrong to me, if you browse the IR website there is a section about valid excuses for NOT filling in a SA form and one of those is not receiving the form. In practice pay the fine then appeal, lifes too short.

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has this to say:

You did not receive the tax return We usually know when a return has not been received, because it is sent back as undelivered. We then reissue it to a later address. Where we are satisfied that you did not receive a return, we would, of course, agree that as a good reason for not sending it back in time.

Reply to
Peter Ibbotson

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