Sayrun Lamuth appealed against late payment penalties totalling £1,050 for the tax years ending April 2021, 2022 and 2023 issued by HMRC under schedule 56 Finance Act 2009 and represented herself at the tribunal.

The penalties related to rental income from a property, which was jointly owned with her former husband, and continued to be paid to her in the UK after the couple were divorced back in 2011 and he moved abroad.