Penalties: Culpability - Defences: Failure to Notify
A taxpayer may claim that they did not notify HMRC because
- they did not know there was an obligation to notify HMRC (or for 1988-89 to 1994-95 they did not realise that it was necessary to specify each separate source) EM5156
- they did not know that their income was sufficient to attract a tax liability EM5156
- HMRC already knew about them EM5157
- they had telephoned or called at your (or another) HMRC Office and were told there was nothing to do until a return form was received EM5156
- the liability depended on technical considerations (for example, a chargeable gain arising on a deemed disposal)
- they had been ill, absent or had family or other problems EM5156.