Bayramgeldi Gurbanov

Hello, I received the Self Assessment: Late tax return Notice of penalty assessment for April 2022- April 2023 period. But I started to work in UK in August 2023. Due to my working set up being International Commuter, I do not have a UK National Insurance Number and this is not a requirement , as My company pay all taxes accrued from my work carried out in the UK. Could you please help me with appeal the penalty letter. I can't do it online because I don't have the NINO.