The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Dealing with a determination

Handling HMRC determinations for non-submission of tax returns

https://synthesia-ttv-data.s3.amazonaws.com/video_data/7134a363-8c23-4254-8b33-7642f399be6f/audio/subtitles.srt?response-content-disposition=attachment%3Bfilename%3D%22Handling%20HMRC%20determinations%20for%20non-submission%20of%20tax%20returns.srt%22&AWSAccessKeyId=AKIA32NGJ5TS3ZSPLJEO&Signature=TYZBmjtb5JJYqiHmMEwmqJFCUzw%3D&Expires=1779055402