Hi all, I am wondering what you all thought of my situation, I have moved back to Canada in October of 2010 after a struggle to keep afloat after being made redundant. My partner and I lived off of savings after she to was made redundant and we were still waiting for her residence permit for Canada. I had worked temp agency positions for 5 weeks out of a 6 month period and never changed my tax code from my full time position preferring to pay a bit extra on PAYE as I had some problems with HMRC getting my code right the year previous. As part of my leaving I filled out my P85 like a good little wage slave and duly reported my income, or lack of income. I moved back home and we lived with my Dad for a while. I would like to report that life has got a lot better and we are doing pretty good. After 6 months back here I got my letter saying thanks for filing your P85, here is a small rebate on your taxes less repayment for an underpayment for the year previous, good luck etc etc etc. I thought my affairs were free and clear from the UK and job done. I received another letter from HMRC last fall, apparently my file ended up on another desk of someone who wanted a self assessment done in 30 days. Well the letter arrived on day 28 from the date on the letter, I was pretty angry about that. With all the hullaballo surrounding the birth of my daughter I forgot about the request until a few days ago when I received a notification of my late filing penalty. [naughty word]! I would love to send them a letter describing the time line, and how I consider all my ties to the UK to be settled and kindly go jump in a lake. What I need to know, dear caggers, is do I have a leg to stand on or am I destined to have to pay another pound of flesh to the HMRC? Is this just a tax grab on us who followed the rules and filed our forwarding addresses to the HMRC? Thanks in Advance Dave