A recent tax case confirmed that penalties of £1,300 were payable by a taxpayer who claimed to have never received a notice to file a tax return. The tax tribunal found that the taxpayer’s online tax account had been flagged to receive electronic communications only and an email address had been provided by the taxpayer. We recommend that you check your online tax account and make sure the email address provided is one you have current access to: https://www.gov.uk/log-in-register-hmrc-online-services