Mohammad Muhsen Yaqoobi lived in London until the 2020/21 tax year and had filed tax returns in that and previous years for the small income he received from renting out a property. However, at some time after April 2021 he moved to Jordan. Having done so, and knowing that his UK property income was below his personal allowance, he assumed he was no longer liable to file a self-assessment tax return. He also did not realise he was obliged to report his movements to HMRC and never received any notices from HMRC due to living abroad at an address where he could not be reached.