miss understanding self-assessment result and miss submit tax return

Hi, my friend moved to UK on Jul-2022 and confirmed he could apply split year as he had salary only before had moved to UK. Since he did not work in remaining period of 2022-2023 tax year and self-assessment result was "do not need to send a self assessment tax return", he simply did nothing then. Recently, it is found that the correct procedure is submitting a paper form of tax return and split year form for 2022-2023 tax year . Is it right? What should my friend do? Re-submit tax return for 2022-2023? Any penalty? Thank you very much.

Hi,

Your friend should submit the return and appeal any penalties.

Thank you.