Well two thumbs up for the HMRC enquiry centre. Shame they are likely to be closed. I got my figures together (well estimates for the earliest periods) and entered them for the various years as needed. The "non-residency" thing wasn't an issue - I left the UK with a full time contract, with the intention of staying at least 3 years, did no UK work and spent only 30 days in the UK during the entire period. They gave me "split year" treatment for both the year of departure and return. The penalties at payments on account should disappear for the more recent years. For 05-06 and 06-07 though there have been "determinations" raised. From what I understand it seems unlikely I'll be able to get these changed. I'm going to appeal anyway, after a bit more research on multiple fronts: - I communicated my departure from the UK and made it clear I wouldn't be able to read my mail for over a year. My failure to receive mail resulted in these determinations. The telephone representative I spoke to should have had a duty to spot this problem which for someone with knowledge of the system was easily forseeable. - Personal circumstances including the full-time care of a terminally ill relative since returning from abroad. - Challenging the validity of the determinations - I understand they were improperly arrived at. I appreciate the time period may have technically lapsed - but if they had given me a determination for £1 million - would I really be expected to pay - or be made bankrupt? - Investigating the statute barred rules pertaining to HMRC bills. I understand that actual tax is excluded, but I'm wondering if the penalties can be. And if the determinations made are not reflective of tax payable (which is zero) - in effect these determinations are penalties in all but name. If anyone can shed light or make suggestions as to where to focus my efforts it would of course be very appreciated. Thanks

Thank-you!

I have been asked to complete tax returns since 2002 to present day due to periods of self employment. I have outstanding tax returns from years: 2005-06, 2006-07, 2007-08 I have various fixed penalties for late return and "determinations" for tax owed for these years. In these years, there was no income tax payable. The determinations were based on previous years (and where higher than in previous years as well.) I left the country to live in China in July 2006. I phoned the Inland Revenue to notify them of this, indicating that I was no longer self employed. I didn't have a mailing address to give them where I could actually receive mail so I reluctantly gave them a friend's mailing address. I returned two years later to find mail form HMRC (although a lot seemed to have been lost). Currently i have £5000 of debt to HMRC in the form of determinations and penalties - even though no tax was owed for these periods. My own fault I guess, but I wish HMRC had notified me of what I had to do to prevent this when I contacted them before leaving the country. Can anyone give me any advice? I'm going to a HMRC enquiry centre tomorrow to try and sort things out. I seems that I can't appeal the determinations because the time period has passed. There also seems to be an appeal processes against excessive determinations (which i imagine mine would be), but I think that limit is 6 years. I'm now wondering if any of the charges/determinations can be 'statute barred'. I understand that the statute barred rules don't apply to tax - but is a penalty charge form HMRC 'tax'? Can it be statue barred? What about a "determination"? If I submit a tax return for the years in question to show that no tax was payable (in fact I wasn't even resident for 2 years for tax purposes) then can the determinations even be considered tax? I mean, if I am non-resident in the UK for a period of years - if HMRC made penalties and determinations as if I was, is this valid? Just wondering what my options are. Really can't afford to pay anywhere near £5000 - but do really need to get this sorted out as I've had my head in the sand for too long about it already. If it makes any difference, I have various personal circumstances since 2009 which can act as strong mitigation as to why I've not tackled this problem sooner. Any advice much appreciated!