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