From www.accountingweb.co.uk: (UK context) Taxpayer Mohammad Muhsen Yaqoobi lost his appeal against a £1,600 late filing penalty for his 2020/21 self-assessment, claiming ignorance of his obligation due to living abroad and having no tax liability.

The tribunal concluded that a diligent taxpayer would have proactively managed their tax affairs while overseas, leading to the dismissal of his appeal.