HMRC Self Assessment Penalties

ALEXJONES1989

I was self employed freelancer between 2010 and November 2018, and used an accountant (she died in 2021) to do everything for me during that time. I just gave her what she asked for and I took quite little to do with it. 

In November 2018 I took a job in the UAE, and instructed my accountant to close my company. I worked out of the companies office in the UK November 2018 until May 2019, then went to Abu Dhabi to take on my new role. 

I lived in the UAE until I got stuck in the UK when home for a month long holiday in March 2020 thanks to Covid. I subsequently lost my job in the UAE (final pay was June 2020) and have never returned to the country (which was an expensive process). I was effectively unemployed in the UK until February 2021, although never claimed any JSA and have been in PAYE employment ever since starting a job in February 2022. 

With returning to the UK I've moved house several times. Living with my parents initially on return, before moving to a flat for work, before taking another job and moving again. 

This week I've received over £4000 worth of late filing penalties for the tax years 2018/19 (£1600), 19/20 (£1600) and  20/21 (£1200), even though AFAIK, I don't owe any tax for these years. The letters this week are the first I've known about them.

I've tried contacting HMRC 3 times this week, and so far have gotten nowhere. 

Any advice?

Jeremy535897

I was self employed freelancer between 2010 and November 2018

 instructed my accountant to close my company

These statements are incompatible. Either you were self employed, or you were an employee of your own company (assuming IR35 didn't apply).

Dazed_and_C0nfused

I was self employed freelancer between 2010 and November 2018

And assuming that but is correct why didn't you ensure a return for 2018:19 was filed?

Ultimately it's your responsibility not a third parties.

ALEXJONES1989

Jeremy535897 said:

I was self employed freelancer between 2010 and November 2018

 instructed my accountant to close my company

These statements are incompatible. Either you were self employed, or you were an employee of your own company (assuming IR35 didn't apply).

I was a limited company freelance engineer. I instructed my accountant to wind up the company on taking a job in another country.

I don't really know how it works, I just took professional advice and did what I was told.

Dazed_and_C0nfused

In October 2019 you said this so another reason why tax returns would be required.

Did you join the non resident landlord scheme?

I have rental property in the UK - these generally have made a small profit that has paid most of the mortgage.

ALEXJONES1989

Dazed_and_C0nfused said:

I was self employed freelancer between 2010 and November 2018

And assuming that but is correct why didn't you ensure a return for 2018:19 was filed?

Ultimately it's your responsibility not a third parties.

It is making excuses I know, but I was in the process of moving countries. I had a house sale, and 1000 loose ends to tie up before going there on the UK end, let alone sort everything at the Abu Dhabi end.

I am guilty of assuming it had been taken care off.

AFAIK, all tax has been paid, I definitely made a payment to HMRC for that tax year on instruction from the accountant. 

ALEXJONES1989

Dazed_and_C0nfused said:

In October 2019 you said this so another reason why tax returns would be required.

Did you join the non resident landlord scheme?

I have rental property in the UK - these generally have made a small profit that has paid most of the mortgage.

I never rented out any property.

I had intended to rent my house out when I moved to the UAE, but ended up selling it instead.

Jeremy535897

Did your accountant work for a firm, or was she a one man band? Who took over her business on her death?

macman

Did you receive confirmation from your ex-accountant that the company had been wound up and any corporation tax owed for 2018/19: you were still resident in the UK until after the end of that tax year.
Have you checked on the CH site to see if your company was indeed wound up?

I don't understand your response  'I never rented out any property', when your earlier post stated:
'I have rental property in the UK - these generally have made a small profit that has paid most of the mortgage'.
Did you dispose of this rental property before you went to the UAE?