UKparent

Hi HMRC Admin 25 Thanks very much for your response. I have visited the page in your link and can confirm that none of the criteria where SA is required applies to my son. What do you advise he should do next? Thanks

During the tax year 22/23 my son was working for a UK company but was located in the US. His salary was paid in GBP into a UK bank account and his employer was deducting PAYE. Having thought his tax liabilities were being dealt with by his company he was very surprised to receive a request to submit a Self Assessment Tax Return for 22/23 He contacted HMRC about this in December and was led to believe this would not after all be required. Nevertheless, he was sent a reminder in April to complete the return - which he missed because he is still working abroad. He has now been issued with a late filing penalty, even though it's not clear whether he needed to submit a return in the first place. Can anyone offer any advice on how to resolve this? Thank you.