Mariusz Jeske v The Commissioners for HMRC

This is a decision on an application by HMRC to strike out part of the appeal.

This was decided on the papers after reading the strike out application and hearing bundle provided by HMRC, and the response the from the Appellant dated 10 September 2025,

HMRC issued a notice to file a self-assessment return for the tax year 2017/18 to the Appellant on 6 April 2018.

The Appellant filed the return, electronically, 4 February 2019. It showed a liability to tax and class 2 National Insurance of £897.80. As at September 2025 the tax remained unpaid.

2 late payment penalties have been issued, £44 issued on 19/03/19 and £40 on 27/08/2019.

The Appellant has been in correspondence with HMRC about these penalties since their dates of issue.

An Appeal was made to the Tribunal on 25 April 2025. The Appellant asks for ‘HMRC to review my case, waive or reduce any penalties, and allow me the chance to correct these filings if possible’. He also asks that ‘HMRC adjust their records that will make my outstanding debt non existing and waive all fees.’

In so far as this is to be treated as an appeal against the tax due for 2017/18, HMRC apply for this part of the appeal to be struck out.

Rights of appeal are covered in s31 of the Taxes Management Act 1970.

The right of appeal against a self-assessment has been considered previously by this Tribunal in the case of Munn v HMRC [2018] UKFTT 0234 (TC). The judge found (para 19)

The Appellant explains in his submission to the Tribunal that his employer at the time completed the tax return and ‘gave incorrect figures’. He says an error was outside his control, and due to his unfamiliarity with English at the time he could not properly understand the system, letters or deadlines.

He also mentions health and personal difficulties that affected his ability to manage paperwork, and asks the Tribunal, as a matter of fairness, to consider the his appeal against the tax as well as the penalties.

HMRC submit that the Tribunal has no jurisdiction to consider this appeal in relation to the tax declared on the self-assessment form.

I have reviewed all information available to me in the bundle. I have no information as to the exact nature of why the Appellant says that the figures on his tax return are incorrect. The tax return details an employment (at Poundland) with a salary of £7,220 and self employment income (from cleaning) of £8,028. Presumably the Appellant’s tax code gave the full amount of the personal allowance against the employment, leaving part of the self employment to be taxed at 20% and collected through self assessment.

I agree with HMRC that there is no right of appeal against a self-assessment return. The taxpayer has the right to amend that return up to a year after the filing date, but the Appellant did not do this, even though he would have known from the moment he submitted the return that tax was due that he now disputes.

The Tribunal only has the powers given to it by statute. If there is no right of appeal, the Tribunal cannot consider the matter. It also has no jurisdiction over complaints aginst HMRC.

The appeal, in relation to the tax liability for the tax year 2017/18. Is STRUCK OUT.

The appeal against the penalties remains.

This document contains full findings of fact and reasons for the decision. Any party dissatisfied with this decision has a right to apply for permission to appeal against it pursuant to Rule 39 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009. The application must be received by this Tribunal not later than 56 days after this decision is sent to that party. The parties are referred to “Guidance to accompany a Decision from the First-tier Tribunal (Tax Chamber)” which accompanies and forms part of this decision notice.