TC09600 - [2025] UKFTT 00919 (TC)

Mr Milhill has been in SA continually since 1997 and so was issued with tax returns every year. He failed to file his returns by the due dates for 2015-16 to 2023-24 inclusive, and was issued with penalties for late filing. In total, HMRC issued 25 separate late filing penalty decisions during the relevant period; the total sum charged was £9,600. A further two late filing penalties, each of £100, were issued after the date of Mr Milhill’s Notice of Appeal to the Tribunal, and those are not before us for consideration.