Annual Tax Returns must be delivered by the following year of January 31 if via HMRC online system. Or for the current year by 31 October if on paper.
If a person, for some reason never traded, it is still required to file Tax Return.
When working out a penalty HMRC will consider your effort towards penalty explanation.
TAX SPOT GROUP
First Central 200
2 Lakeside Drive
Tel.: 0800 955 2331 (Free)
Mob.: +44 792 5353333