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Hi, I ceased operating as a self employed sole trader in the UK in 2014, at which point I completed my final tax return which was paid, and notified HMRC of my intention to cease trading. I was then employed on PAYE for a year before retiring to New Zealand. Recently, 8 YEARS ON, I have received a penalty notice from hmrc for not filing SA for the the years since 2014. I wrote to them explaining the above and they are saying I still need to send in SA for those years. Can anyone please advise me. This is causing me immense stress.