by Pedro
29 October 2014

Climate change and my tax return

It seems to me that any activity which contributes to global warming is illegal. Climate change has already caused loss of human life, damage to property and destruction of habitat. Through this century, we are likely to see these effects amplified and many species committed to extinction.

There are many laws protecting all of these things, but it seems unlikely that I can press charges against everyone participating. I don't have enough money for a start and I'm not sure that I would be taken seriously either.

When I started campaigning to persuade others to change, I looked at a few carbon footprint calculators as a guide to the changes required. In the end I settled on The Guardian newspaper's Quick Carbon Calculator. Its results seem to be fairly reasonable, it shows the average UK emissions for each area and it is very quick to see the effects of changes to behaviour.

I found one thing quite frustrating though. I try very hard to keep my emissions low, but no matter what I do, I'm stuck with 2.63 tonnes CO₂e 'indirect emissions'. According to the website:

This covers your share of the emissions from the construction industry and the provision of public services such as education, health, police and defence. Some people (such as the very wealthy and the very ill) will consume more of these services than others, but we've fixed the slider because there's little that individuals can do to directly control their slice of these emissions.

Now, I earn so little that I don't need to pay any taxes and I don't think I use many of the services either, so I'm not sure that it's fair to blame me for them. But they do have a point that there is little that individuals can do to directly control them. Or do they?

It occurred to me that these emissions alone are higher than the emissions allowed to have a reasonable chance of avoiding 2°C of global warming and that these emissions are illegal.

There is a UK law, section 46 of the Serious Crime Act 2007, which states that:

A person commits an offence if-

(a) he does an act capable of encouraging or assisting the commission of one or more of a number of offences; and
(b) he believes-
(i) that one or more of those offences will be committed (but has no belief as to which); and
(ii) that his act will encourage or assist the commission of one or more of them.

As I believe that many offences will be committed by the public sector and that any taxes I pay would assist in the commission of these offences, it is an offence for me to pay any taxes. I'm not against paying taxes, but I am against the way our taxes are spent in an environmentally destructive way.

Here is my correspondence so far with Inland Revenue:

My initial letter to HMRC:

Dear Sir/Madam,
I am writing to inform you that I will not be filing my tax return. To pay any taxes would be illegal under Sections 46 of the Serious Crime Act 2007.
Section 46 of the Act states that:
A person commits an offence if-
(a) he does an act capable of encouraging or assisting the commission of one or more of a number of offences; and
(b) he believes-
(i) that one or more of those offences will be committed (but has no belief as to which); and
(ii) that his act will encourage or assist the commission of one or more of them.

As I believe that multiple offences will be committed using the taxes raised, it is my duty not to fund this activity.
There are many offences being committed with the revenue raised through taxes; primarily these relate to climate change and secondarily to State Terrorism.
Many scientists are now warning that having already committed the world to climate change, further emissions will lead to dangerous, or even catastrophic, climate change. According to Tyndall Climate Research, one of the UK's leading climate change research organisations, we must reduce global emissions by at least 8% per annum over the next ten years to have a reasonable chance of avoiding dangerous climate change.^[1] The UK has relatively high emissions and, therefore, our required emission reduction is significantly higher than this.
Failure to meet these targets will:

Be in contravention of the 2009 Copenhagen Accords.
Cause widespread extinction of species, including many protected species. ^{[2][3][9][11]}
Cause widespread destruction of habitat, including Sites of Special Scientific Interest. ^{[3][4][5][9][10]}
Cause loss of human life, through drought, flooding, extreme weather, landslides, loss of drinking water, reduction in crop yields, overheating and other factors. ^[3][4][5][9]
Cause destruction of property through rising sea levels, flooding, landslides and other factors. ^[3][9]
Cause loss of employment through acidification of the oceans, extinction of species, destruction of farm land and other factors. ^{[2][3][7][8][9]}

Clearly these activities are illegal under various laws, including but not restricted to:

Involuntary Manslaughter,
Articles 1 and 2 of the Human Rights Act 1998 and European Convention on Human Rights,
Section 4 of the Climate Change Act 2007,
Sections 9, 13, 28 of the Wildlife and Countryside Act 1981,
Negligence,
Section 1 of the Trustee Act 2000.

The incumbent government is not willing to commit to meaningful emission reductions in its public spending and recently rejected a bill to reduce electricity generation emissions by 2050. Until a commitment is made to reduce emissions by at least 8% per annum, this government will be acting unlawfully and I cannot support this activity.
Inland Revenue have also been funding an organisation known as The British Armed Forces, who have been involved in terrorism in Iraq since 2003. Further, one of the goals of this organisation is to secure oil reserves, which in turn will be used to cause further Global Warming. Until The British Armed Forces withdraw from this illegal war and commit to non-involvement in state terrorism, I am unwilling to fund their activities.
If your organisation wishes to dispute any of the above or to enter a dialogue on how to curtail this illegal activity I am more than happy to assist. I have always been in support of taxation and I hope we can find a way to fund public services without jeopardising the future of our species and the future of this planet.
Yours faithfully,
Peter Brace
Notes

'Beyond 'dangerous' climate change: emission scenarios for a new world' Phil. Trans. R. Soc. A (2011) 369, 20-44 doi:10.1098/rsta.2010.0290
'Extinction risk from climate change' Nature 427, 145-148 (8 January 2004) | doi:10.1038/nature02121
IPCC Fourth Assessment Report: Climate Change 2007 (AR4)
'Large Wind Shift on the Great Plains During the Medieval Warm Period' Sridhar et al., 313 (5785): 345-347
'Stable East Asian monsoon climate during the Last Interglacial (Eemian) indicated by paleosol S1 in the western part of the Chinese Loess Plateau' Chen, F, et al., 2003:, Global and Planetary Change, 36, 171-9
'Global temperature change' Hansen, J., et al. 2006:, Proceedings of the National Academy of Sciences, 103, 39, 14288-93
'The Oceanic Sink for Anthropogenic CO2' Sabine et al, Science 16 July 2004: 305 (5682), 367-371. [DOI:10.1126/science.1097403]
'Carbon Emissions and Acidification' Richard E. Zeebe, James C. Zachos, Ken Caldeira, and Toby Tyrrell Science 4 July 2008: 321 (5885), 51-52. [DOI:10.1126/science.1159124]
'The impact of a global temperature rise of 4°C' Met Office, Hadley Centre
"Committed terrestrial ecosystem changes due to climate change" Jones et al, 2009
'On a collision course: competition and dispersal differences create no-analogue communities and cause extinctions during climate change' M. Urban et al, doi: 10.1098/rspb.2011.2367

HMRC don't seem to have understood my letter...

Dear Mr Brace
Thank you for your letter dated 27 January 2014.
I am sorry to learn of the difficulties that you have experienced in your dealings with us. I understand the main reason for you complaint is that you have received a tax return from us. You have stated that you do not intend to complete this; I note the reasons you have given.
I have looked at your tax records and cannot trace a Self Assessment (SA) record under your name and National Insurance number at any of the previous addresses we hold for you. Without a SA record we could not have issued a SA return to you. If you have received a SA return under a temporary National Insurance number please let me know the temporary National Insurance number and Unique Tax Reference on the SA return.
Only taxpayers who meet the criteria for SA are required to complete SA returns. Our legal authority for issuing returns, and in a prescribed form, is Taxes Management Act 1970, Sections 8 & 113. I enclose a copy of this for your information.
I hope that you can agree that I have carefully reviewed you complaint; if however you have new information that you would like me to consider please provide this as soon as possible. You can either send this to me at the address sown on the top of this letter or telephone me direct. My telephone number is noted at the top of the letter.
If you feel I have not dealt with your complaint fully or correctly you can ask for a further review by a different complaints handler. If you wish to do this please write to PAYE &Amp; Self Assessment Complaints Tier 2, PO Box 4373, CARDIFF, CF14 8JT. Please mark both your letter and envelope 'For the attention of the Operational Manager (Customer Complaints) PAYE & SA - 'COMPLAINT FURTHER REVIEW". I enclose our Complaints Factsheet for your information.
Yours sincerely
xxxxxx
Complaints Officer
Enc

I clarify my initial letter, to alleviate HMRCs confusion:

15 March 2014
Your ref: Complaint/3N/255525
My ref: HMRC/02
Dear xxxxxx,
Thank you for your recent letter, dated 20 February 2014.
I am sorry if my initial letter was not clear and I am writing to clarify my situation.
I recently became a director of a company. I am therefore legally required to file a tax return. I did not receive a Self Assessment form; this is the first time I have been required to file a return. Previously, I paid taxes through my employers.
As I explained in my previous letter, I believe that taxes I pay will fund activities which contribute to climate change. Climate change will cause loss of life, damage to property, affect human rights and harm nature. This is illegal. Assisting and encouraging these activities, by funding them, is also illegal.
This leaves me in a difficult position, as complying with tax law will cause me to break various other serious laws. Additionally, I do not wish to contribute to this abhorrent destruction.
I wrote to inform you that I will not be participating in the tax system, until some serious changes are made. I am also writing to inform you of these laws, as I am sure HMRC would not wish to be involved in illegal activities. Whilst you were kind enough to look into the criteria for SA, you have not yet responded to my concerns about HMRC’s activities.
I hope HMRC will commit to eliminating illegal activities and acknowledge my right to withhold taxes until all CO2 emissions are eliminated from the public sector. Alternatively, we could enter into further dialogue to resolve this situation.
Yours sincerely
Peter Brace

HMRC tell me that they are just doing their job and that they can't comment on my concerns:

Date 7 April 2014
Our Ref Complaints/3N/255525
Your Ref

Dear Mr Brace
Thank you for your letter dated 15 March 2014.
As you have advised me that you have recently become a Company Director I have arranged for a Self Assessment (SA) record to be set up and a 2013-2014 return to be sent to you. You have not stated the date you became a Company Director; if it was before 6 April 2013 please let me know the exact date and I will arrange for any further returns needed to be sent to you. As I advised you in my letter of 20 February 2014 our legal authority for issuing returns is sections 8 & 113 of Taxes Management Act 1970.
I note your concerns over climate change however, I am unable to comment on this. Our job is to administer taxation and to deal with any complaints concerning this.
If you feel that I have I have not addressed your complaint in line with our policies and procedures you ca write to our Operational Manager (Customer Complaints) who will arrange for a further review of your complaint by a seperate team. Information on how to do this was given in my letter dated 27 February 2014.
Yours sincerely
xxxxxx
Complaints Officer

I request that my correspondence is forwarded to a department that can comment:

28 October 2014
Your ref: Complaint/3N/255525
My ref: HMRC/03
Dear xxxxxx,
Thank you for your letter, dated 7 April 2014. I’m sorry it has taken me so long to respond; it has been a very busy summer on the land.
I cannot understand why your job description prevents you commenting on climate change. Perhaps you should consider your own legal and moral position if your organisation is preventing you from commenting on its unlawful activities.
If you are unable to comment on my legal concerns, then I am still unable to file my tax return. Could you please forward all of my correspondence to a department who are able to comment on my concerns relating to the legality of taxation for illegal purposes?
Whilst I am satisfied that you have addressed my complaint in line with your organisation’s policies, I would like to urge you to look further into my concerns for your own benefit and to enter into further dialogue with your employers.
Thank you for your time.
Yours sincerely
Peter Brace

HMRC blame the Government:

Date 28 November 2014
Our Ref Complaints/3N/ID255525
NI Number xxxxxx

Dear Mr Brace
Thank you for your letter dated 28 October 2014.
HMRC administers the tax system on behalf of the Government of the day. We do not however set Government policies on how the taxes we collect are spent.
We are currently in the process of issuing tax summaries to demonstrate how the Government has spent the taxes paid by our customers. As a self-assessment customer who has not yet filed a return, you will not receive one of these this year, but we provide details and examples on our website hmrc.gov.uk/annualtaxsummary. Should you wish, you can give feedback on Government spending on this site. Alternatively, customers who wish to express views about how their taxes are spent, may wish to contact their local MP.
As a company director, you are legally obliged to complete and submit any Self-Assessment returns we send to you and to pay any tax due, by the due date. The 2013-14 Return and any payment due, should be submitted by 31 January 2015. As you have missed the paper filing date of 31 October 2014, you will need to file your return online. You do not appear to have registered for online filing, but you should do so well in advance of 31 January.
I would encourage you to complete your return. We do charge penalties when we do not receive returns and/or when these are not submitted by the due date. Details of the penalties charged are given on our website http://www.gov.uk/estimate-self-assessment-penalties. We also charge interest if tax is paid late. Again we provide full details and advice on our website.
Yours sincerely
xxxxxx
Complaints Officer

I inform HMRC that assisting the Government's offences is an offence in itself:

27 January 2015
Your ref: Complaint/3N/ID255525
My ref: HMRC/04
Dear xxxxxx,
Thank you for your letter, dated 28 November 2014.
Whilst you do not set the government policy, Section 46 of the Serious Crime Act 2007 states that it is an offence to "do an act capable of encouraging or assisting the commission of one or more of a number of offences." Collecting taxes for the government will clearly assist the commission of the government’s activities causing climate change and the various offences outlined in my previous letters.
Payment of taxes would also assist these offences. As I have stated previously, I will not be filing my tax return until these legal issues are resolved.
I have already contacted my local MP, David Laws, regarding my concerns, but he did not reply. I also contacted Edward Davey, who did not reply and David Cameron, who thanked me for writing to him. I do intend to contact my MP again regarding climate change.
Yours sincerely
Peter Brace

Having been sent a late filing penalty, I have now been assigned a new Complaints Officer:

Date 28 February 2015
Our Ref BCT/ECCS255525
Your ref/Nino xxxxxx (NI number)

Dear Mr Brace
Thank you for your letter dated 27 January 2015.
I note that you have already contacted your local MP but have not received a reply and you have received a thank you letter from the Prime Minister David Cameron.
I also note that you have still not submitted the 2013/14 Self-Assessment Return which was issued to you on 25 April 2014 due to your objections regarding the climate change and the various offences outlined in your previous correspondence.
As we have also previously stated, as a company director you are legally obliged to complete and submit any Self-Assessment returns issued to you and to pay any tax due by the due date. The due date for the 2013-14 paper return was 31 October 2014 and the due date for a return submitted online was 31 January 2015. Any payment due is also due by 31 January 2015.
Therefore, I must inform you that becaúse the 2013-14 return is still outstanding a late filing penalty of £100 has been charged to the Self-Assessment account set up for you and a statement will be issued to you shortly. Further charges and interest may also arise later if any further tax is due.
A paper return for 2014-15 will also be issued to you on 6 April 2015
Yours sincerely
Mr xxxxxx
Complaints Officer

I dispute the penalty and demand answers to my questions:

19 March 2015
Your ref: BCT/ECCS255525
My ref: HMRC/05
Dear Mr xxxxxx,
Thank you for your letter, dated 28 February 2015.
I was disappointed to learn that you wish to fine me for not submitting my 2013/2014 Self-Assessment. If anything, surely I should be fining HM Revenue & Customs for failing to address any of my legal concerns, despite four letters describing my concerns over the course of a year?
In my initial letter, dated 27 January 2014, I asked whether HMRC wished to dispute any of my legal concerns. These concerns have not yet been disputed. To date, the only defence presented has been that the offences are committed by the government; HMRC is merely funding the offences.
In my second letter (HMRC/02, 15 March 2014), I once again requested a response to my concerns.
In my third letter (HMRC/03, 28 October 2014), I asked for my correspondence to be forwarded to a department able to comment on my concerns relating the legality of taxation for illegal purposes. If this was carried out, the department in question has failed to comment on my concerns.
In my fourth letter (HMRC/04, 27 January 2015), I explained that the funding of offences is an offence in itself.
HMRC have failed to either acknowledge or dispute any of my concerns.
Please cancel the penalty and forward my correspondence to a department who are able to respond to the following questions:

Do you dispute my concerns regarding climate change?
What action is being taken to address these concerns?
Do you believe that the offence of failing to file a tax return is more serious than those of encouraging and assisting manslaughter or human rights offences?

I hope that from here we can begin a more constructive dialogue.
Yours sincerely
Peter Brace

Another HMRC Complaints Handler attempts to address my concerns:

Date 15 April 2015
Our Ref Complaints ID 255525
NI number xxxxxx

Dear Mr Brace
Thank you for your letter of 15 March and I apologise for the delay in replying.
I am unable to make any comment with regards to how the democratically elected Government of thé time allocates monies.
I understand you have the right to thínk Government spending should be more sympathetic to society and the world in general. Specifically with regards to CO2 emissions, human rights and eliminating illegal activities.
However withholding your income details by not submitting your tax return will not address these matters in the manner you wish.
I am sorry you are disappointed that failure to submit your Self Assessment tax return will incur penalties.
In your letter of 15 March 2014 you told us that you had recently become a director of a company. We had a legal responsibility to set up a Self Assessment tax record for you as being a director meets the criteria for Self Assessment.
Your wish to have a constructive dialoge with regards to your legal concerns does not excuse you from your legal obligation to complete your Self Assessment tax return.
Your 2013-14 tax return remains outstanding. Please be aware that if you do not send in your tax return, penalties will continue to accrue, and interest may also arise later if any further tax is due.
Her Majesty's Revenue and Customs has the responsibility to collect taxes that are due. You will need to contact the individual government departments who have responsibility for the subjects that concern you. You will find these listed on the governments we site.
I hope you feel I have answered all the points you have raised but if you have new information that you would like me to consider please provide this as soon as possible. You can either send this to me at the address shown at the top of this letter or phone me on the number above.
If you feel I have not dealt with your complaint fully or correctly you can ask for a further review be a different complaint handler. If you wish to do this please write to HM Revenue and Customs, PAYE & Self Assessment Complaints, BX9 1AS. Please mark both your letter and envelope 'For attention of the Operational Manager (Customer Complaints) PAYE & SA - Complaint further review'. There is more information about making a complaint on our website at www.gov.uk/complain-to-hm-revenue-and-customs. If you do not have access to the internet but would like a copy of our factsheet please contact me directly on the number shown at the top of this letter.
Go Paperless If you are self-employed with no other source of income, no employees and are not registered for VAT you can choose to receive messages through your online account. To do thís, go to www.online.hmrc.gov.uk/login and login to your account then select the option to go paperless. If you do not have an online account for Self Assessment already, go to www.hmrc.gov.uk/registeronline to set one up.
Please remember that if you want to send your 2015 Self Assessment Tax Return on paper, the deadline is 31 October 2015. If you choose to do it online, you have until 31 January 2016.
Yours sincerely
xxxx (Mrs)
Complaint Handler
To find out what you can expect from us and what we expect from you go to www.gov.uk/hmrc/you-charter and have a look at 'Your Charter'.

HMRC Accounts start demanding payment:

Debt Management & Banking
Mrs C xxxx
HMRC
DMB 380
BX5 5AB
Dear Sir/Madam
Overdue Tax, Tax Return & penalties £100
You need to file your tax return urgently. Go to www.hmrc.gov.uk/onlinereturn
We have charged you a £100 penalty as you failed to file your tax return on time.
If you have not already paid this penalty and it is not under appeal, you must pay it and any tax due now. For details on how to pay please go to www.hmrc.gov.uk/payinghmrc/selfassessment.htm
If you are unable to do this, you must phone us immediately on 0300 200 3823.
Your continuing failure to file this tax return and any earlier years' tax returns is a serious matter. We are treating this as a priority because our records indicate you may owe a significant amount of tax this year.
If you ignore this letter you will incur further penalties, up to a total of £1.600. We can also estimate what tax might be due if you had file this return. Filing you tax return online now will ensure you pay the right amount of tax and prevent further penalties.
To avoid more serious action it is important you act now.
If you wish to appeal against penalties already charged go to www.hmrc.go.uk/sa/appeals-decisions.htm for help. Do not send your appeal to the above address.
Yours faithfully
Officer of Revenue & Customs

I once again state my legal concerns and refute the penalty:

15 May 2015
Your ref: Complaint 255525 (also BCT/ECCS255525; Complaint/3N/255525)
My ref: HMRC/06
Dear Mrs xxxx,
Thank you for your letter, dated 15 April 2015.
I note that you are unable to comment on Government allocation of monies. Are you able to pass my correspondence on to someone who is able to comment on illegal use of the money passed on to the Government by HMRC? Are you able to answer any of my questions? Or perhaps give me the address of someone who might be better qualified to address my concerns?
I also note that the Government were democratically elected. However, this does not place the Government above the law. Members of Parliament may sometimes feel that they are not subject to the laws of this country, but I can assure you that this is not the case and often they do find this out for themselves.
I appreciate your understanding of my concerns regarding the impact of Government spending on society and the world. My concerns about the morality of the Government’s spending are not the reason for failing to file my tax return.
As I have explained previously, I am unable to file my tax return or to pay taxes under English law, as doing so would be illegal. Filing my tax return would be encouraging a number of offences and paying taxes would be assisting these offences (Section 46 of the Serious Crime Act 2007). These offences include, but are not limited to:

Involuntary Manslaughter,
Articles 1 and 2 of the Human Rights Act 1998 and European Convention on Human Rights,
Section 4 of the Climate Change Act 2007,
Sections 9, 13, 28 of the Wildlife and Countryside Act 1981,
Negligence,
Section 1 of the Trustee Act 2000.

Further, my legal advice indicates that this offence is more severe than the offence of failing to file a tax return. If your legal department believes this is not the case, I should be grateful if they would refer me to the relevant cases.
By funding these activities, HMRC is also assisting these offences. HMRC’s failure to refute or even comment on these allegations suggests that HMRC are for some reason unwilling to address this illegal activity. I do however fully understand that you may not be able to comment on these allegations if a legal investigation is already taking place.
Please note that I do not accept the penalty, as none of my questions have been answered to date. My questions were raised well before the online deadline and I have received no evidence from HMRC that it would be legal for me either to file my tax return or to pay taxes.
Yours sincerely
Peter Brace

I write to accounts disputing the penalty and threatening to fine HMRC:

28 May 2015
Your ref: K 2971752763 (also Complaint 255525)
My ref: HMRC/07
Dear Mrs Graham,
Thank you for your letter, dated 20 May 2015.
I have so far sent six letters to HMRC explaining why I am unable to file my tax return, for legal reasons; two of these letters were written in appeal of the penalty you wish to impose. I am still awaiting an adequate response from HMRC. My correspondence is currently with Mrs C. J. Evans (Complaints department).
As I have explained previously, I am unable to file my tax return or to pay taxes under English law, as doing so would be illegal. Filing my tax return would be encouraging a number of offences and paying taxes would be assisting these offences (Section 46 of the Serious Crime Act 2007). These offences include, but are not limited to:

Involuntary Manslaughter,
Articles 1 and 2 of the Human Rights Act 1998 and European Convention on Human Rights,
Section 4 of the Climate Change Act 2007,
Sections 9, 13, 28 of the Wildlife and Countryside Act 1981,
Negligence,
Section 1 of the Trustee Act 2000.

I note that failure to file a tax return is a serious matter. Whilst I would like to deal with this matter promptly, the impacts of climate change are a far more serious matter and, until we have resolved the issues relating to climate change, I am unable to.
Demanding penalties will encourage me to commit the offence of paying taxes to fund illegal activities; this is an offence under Section 45 of the Serious Crime Act 2007.
If I do not receive an adequate response to my concerns and questions, you may incur a penalty to compensate for:

Lost earnings through the impact of climate change on my livelihood (e.g. impact on food yields, damage to valuable trees)
Damage to the commons, held in trust by the Government
Excessive time spent corresponding with HMRC
Legal costs

I would like to take this opportunity to correct an error in my last letter (HMRC/06, 15 May). I said “I also note that the Government were democratically elected.” This is no longer true. 63% of the electorate voted against the Conservatives and only 25% of the electorate voted for them. Many of the electorate did not vote because they felt that their vote would be wasted in an unfair electoral system. Many others voted tactically in an attempt to avoid wasting their vote. 56.3% of the votes were “wasted”, i.e. they were not counted towards the composition of the parliament. This is not democratic.
Please note that I do not accept the penalty, as none of my questions have been answered to date. My questions were raised well before the online deadline and I have received no evidence from HMRC that it would be legal for me either to file my tax return or to pay taxes.
Yours sincerely
Peter Brace
Cc Mrs C. J. Evans

HMRC review my complaint:

Date 30 June 2015
Our Ref Complaints ID255525/3N
NI number xxxxxx (NI number)

Dear Mr Brace
Thank you for your letters of 15 and 28 May 2015 addressed to Mrs Evans and Mrs Graham respectively. I am sorry to see that we have not satisfactorily resolved your concerns. In view of that we have arranged a further review. This is in line with our complaints process and the information given in the closing paragraphs of our letters dated 20 February, 7 April 28 November 2014 and 15 April 2015.
Our Operational Manager (Customer Complaints) has asked me to carry out that further review and reply.
I have had the opportunity to consider very carefully all your correspondence and what has happened. It is clear that you object for several personal reasons to paying income tax and completing Self Assessmentt (SA) tax returns.
Our records indicate that we correctly sent you a 2013-2014 SA tax return on 25 April 2014 after you told us in your letter of 15 March 2014 that you were a company director. Without information indicating that your directorship has ceased we have also correctly sent you a 2014-2015 SA tax return. If your circumstances have changed please let us know.
We are duty bound to pursue the completion of a Self Assessment tax return (as your Directorship meets the criteria for Self Assessment) and apply late filing penalties within the framework of current taxes legislation.
I note your appeal against the late filing penalty that we have imposed. However your appeal cannot be considered as the 2013-2014 SA tax return is still outstanding. More information about appeals can be found at https://www.gov.uk/tax-appeals/penalty.
I have however noted your reasons for not completing SA tax returns and paying any income tax. I should point out that at present we are unaware of your taxable income so we cannot calculate your precise tax liability. We may however without a completed SA tax return raise a Revenue Assessment that is a legally collectable estimate.
Whilst you may feel that it is not appropriate for your taxes to be used to fund a war, this does not allow you to stop paying them or in any way removes you from your responsibilities as laid down in the Taxes Management Act 1970.
I also appreciate that you are entitled to your views on how the government spends your taxes but you have to bear in mind that HM Revenue & Customs takes no political stance and are merely collecting Income Tax on behalf of the exchequer. The money collected goes into a central consolidated fund and HM Revenue & Customs has no influence on how the fund is used.
Your belief that paying income tax would be illegal is also noted but such a belief does not absolve you of your legal obligation to comply with legislation as it currently stands. The most appropriate way to voice all your concerns would be via your local MP.
I hope that in view of my reply you will reconsider your position.
As we have carried out a further review of your complaint you have reached the end of our internal complaint process. Therefore if you feel that I have not dealt with your complaint fully or correctly, you can write to The Adjudicator's Office, PO Box 10280, Nottingham, NG2 9PF to ask for an independent review of your complaint.
A copy of the Adjudicator's remit can be found in the Publications section of the website at www.adjudicatorsoffice.gov.uk. This explains in more detail what the Adjudicator can (and cannot) consider. I should point out that the Adjudicator may not make recommendations which ask us to act outside either the legislation or our internal guidance.
Please note that out new address is Complaints Service Reply (PAYE & SA), MH Revenue and Customs, BX9 1AS. If you write to us but do not use this address then we may not get your post.
Yours sincerely
Miss xxxxxx xxxxx
Complaints Officer

3 August 2015
Your ref: Complaints ID255525/3N
My ref: HMRC/08
Dear Miss Coles,
Thank you for your letter, dated 30 June 2015.
I note that you believe that I object to paying income tax for personal reasons. This is not the case. I am unable to pay income tax for legal reasons. If it could be demonstrated that paying income tax is not illegal, I would be happy to file my tax return.
I also note that you believe that the Taxes Management Act 1970 overrules the Serious Crime Act 2007. Again, this is not the case. Under English law, when two statutes are in conflict, the latest in time prevails. Additionally, more serious offences overrule lesser offences.
As I have previously stated on several occasions, Section 46 of the Serious Crime Act 2007 states:-

A person commits an offence if—
(a) he does an act capable of encouraging or assisting the commission of one or more of a number of offences; and
(b) he believes—
(i) that one or more of those offences will be committed (but has no belief as to which); and
(ii) that his act will encourage or assist the commission of one or more of them.

Therefore, if you wish to demonstrate that paying taxes is not illegal, you must either:

a) Demonstrate that paying taxes is not capable of assisting any offences
b) Persuade me that taxes are not being used to commit any of the offences I have listed in my previous correspondence.
c) Demonstrate that Taxes Management Act 1970 overrules Section 46 of the Serious Crime Act 2007.

I would like to refer you to the recent case of Urgenda vs. Netherlands, where the Dutch Government was successfully sued in The Hague for causing climate change. This case clearly demonstrates that causing hazardous climate change is illegal.
Please also refer to the Oslo Principles on Global Climate Change Obligations and the case of Greenpeace vs. Kingsnorth power station, where the courts ruled that the damage caused by climate change was greater than the damage caused to the power station.
Whilst HM Revenue & Customs takes no political stance, it does have the power (and legal and moral duty) to withhold funds it believes are going to be used for illegal purposes. According to the Nuremburg principles, "The fact that a person acted pursuant to order of his Government or of a superior does not relieve him from responsibility under international law, provided a moral choice was in fact possible to him".
Regardless of your appeals process, your imposition of a penalty is completely unreasonable, unacceptable and illegal. Until your letter dated 30 June 2015, no-one had even begun to address my legal concerns. As I have stated previously, I sought advice well before the deadline. Having still not received an adequate response to my concerns, this penalty is invalid. I will not be bullied into breaking the law and ask that all penalties are cancelled, with no further penalties applied until HMRC have dealt with all of my legal concerns.
Thank you for your suggestion to contact my local MP. I have previously contacted my MP, who ignored my letter. I am currently looking into taking the British Government to court, following Urgenda's success in The Hague. Once I have determined the specifics of this case, I will once again write to my MP.
Thank you for taking the time to begin addressing my concerns, I hope we can finally begin to move forward on this issue.
Yours sincerely
Peter Brace

HMRC tell me the case is closed:

Date 14 September 2015
Our Ref Complaints ID 255525
NI number xxxxxx (NI number)

Dear Mr Brace
Thank you for your letter dated 3 August 2015.
As a UK resident you are required to pay tax on any taxable UK income received. The points you have raised do not affect your obligation to comply with UK tax legislation. We have nothing more to add to what we have already told you.
As you told us that you are a Director of a company we are right to send you Self Assessment (SA) tax returns and apply late filing penalties. We will consider your appeal against the penalties once we have the outstanding SA returns.
We consider your complaint closed and we do not intend replying to any future similar correspondence. You are of course free to ask the Adjudicators's Office for their independent review as indicated in my letter of 30 June 2015. We will comply fully with any investigation that the Adjudicator takes up.
Yours sincerely
Miss xxxxxx xxxxx
Customer Adviser

My final letter to HMRC:

12 January 2016
Your ref: Complaints ID255525
My ref: HMRC/10
Dear Miss xxxx,
Thank you for your letter, dated 14 September 2015.
As I explained in my letter dated 3 August 2015, I am unable to comply with UK tax legislation, as doing so would contravene more recent legislation.
You stated that the points I have raised do not affect my obligation to comply with UK tax legislation. However, you have failed to give any explanation as to why this would be the case.
It is clear that you are not willing to address my legal concerns and your correspondence will be used in court as evidence against you.
Yours sincerely
Peter Brace

I take tbe complaint to the Adjudicator's Office:

12 January 2016
Your ref: Complaints ID255525
My ref: HMRC/11
Dear Adjudicator,
I am writing to you because I am unable to file my tax return and the response of HM Revenue & Customs to date has been completely inappropriate.
As I have repeatedly explained in nine letters over the course of two years, the revenues collected by HMRC are funding climate change, which is illegal for many reasons (see Urgenda vs. Netherlands and Oslo Principles of Climate Change Principles). By participating in this funding, HMRC are breaking the law (see Section 46 of the Serious Crime Act 2007). Filing my tax return would be encouraging these offences and is therefore also illegal.
There are three appropriate responses to these allegations. The first would be to demonstrate that the allegations are false. The second would be to address the illegal behaviour. The third would be to demonstrate that, although the allegations are true, other laws overrule Serious Crime Act 2007.
Throughout my correspondence with HMRC, I have asked questions and given the opportunity for HMRC to take one of these responses, which they have failed to do. Instead, they have chosen to try to bully me into illegal action, with threats of fines, bailiffs and court action.
In March 2015, I asked:

“Do you dispute my concerns regarding climate change?
What action is being taken to address these concerns?
Do you believe that the offence of failing to file a tax return is more serious than those of encouraging and assisting manslaughter or human rights offences?”

No attempt whatsoever has been made to demonstrate that the allegations are false. This is understandable, particularly since the Dutch government have recently been sued for the same offences.
No action has been taken to address HMRC’s illegal behaviour. Instead, HMRC have tried to shift the blame to the government. This is not a valid excuse for illegal action.
In more recent correspondence, HMRC appear to argue that, for some unknown reason, Taxes Management Act 1970 overrules Section 46 of the Serious Crime Act 2007. Whilst I have given a clear description of my allegations, the responses have been vague and lack any reference to case or statute.
In response to my explanation of why the more recent and more serious legislation in Serious Crime Act 2007 would override Taxes Management Act 1970 (HMRC/08, 3 August 2015), HMRC replied “The points you have raised do not affect your obligation to comply with UK tax legislation.” No attempt was made to counter my arguments or to demonstrate why Section 46 would not affect my obligations under Taxes Management Act 1970.
I have several complaints concerning my dealings with HMRC:

None of my questions have yet been answered.
I requested that my case to be forwarded to a department capable of dealing with my allegations, which appears not to have been done.
Without responding to any of my concerns, HMRC have attempted to fine me. It is unreasonable to apply a penalty whilst queries regarding the legality of filing are still pending.

I look forward to hearing from you.
Yours sincerely
Peter Brace

Acknowledgement from Adjudicator's Office:

Date: 1 February 2016
Our Ref: RAC 15/78842
Dear Mr Brace
Thank you or your letter dated 12 January regarding your complaint about HM Revenue & Customs (HMRC), which has been forwarded on to this office.
I enclose our leaflet AO1, which provides details of the role of The Adjudicator and her remit. We will inform you if, at any stage, it becomes clear that your complaint is outside our remit.
We will conduct an investigation into the facts and The Adjudicator will then consider whether or not the department has handled your complaint appropriately. Please note thatwe do not have any power to influence the department's debt recovery action, therefore this may continue whilst we are dealing with your complaint. If you have any questions or concerns regarding a debt you should contact HMRC to discuss the matter.
We have asked HMRC to send us a detailed report explaining the actions they have taken regarding your complaint. Once we have received HMRC's report we will share a copy of it with you, prior to starting our investigation, so you can tell us about any points you feel are inaccurate and provide us with evidence in support of your complaint.
Once we have the details from HMRC plus your reply, we will hold you case in a queue ready to be investigated (we usually investigate complaints in the order they were received).
In the meantime please keep this office informed of any changes to your circumstances, such as a change of name, address or contact telephone numbers. We find it helpful when our customers provide us with a suitable telephone number on which they can be contacted, therefore if you are happy for us to contact you in this we, please let us have this information when you next contact us.
I have enclosed our Equality Monitoring survey. By completing this form, you will help us monitor who is using our service. It will not affect theway your complaint is handled. The information you provide is completely confidential, it ianonymised, summarised and kept on a statistical database. The Equality monitoring survey is then securely destroyed.
Because the information you provide on the survey will be kept separately from your complaint, we cannot use any of ít when we investigate your complaint. If there is any information you would like us to take into account in our investigation, for example, if you would like us to consider making a reasonable adjustment, please let us know separately
In the case of a joint complaint, only one of you needs to fill out the form.
We value your help in improving our service.
Yours sincerely.
Mr xxxx
First Contact Team

The debt collectors get in touch:

Date: 11 February 2016
Dear Mr Brace
We are a Debt Collection Agency and we have been appointed to collect an outstanding debt that you owe to HM Revenue & Customs.
The outstanding amount of £1,300.00 must be paid immediately.
Please contact us on 0844 82 41 815 to arrange payment of this debt. Alternatively you can pay via one of the methods overleaf which include details of how you can pay online.
If you are unable to pay in full it is essential that you contact us to assess your financial situation as you may qualify for a Time To Pay Arrangement to be established whereby we can tailor an affordable payment plan to pay your debt by instalments.
If you believe that you have already made payment of this debt directly to HM Revenue & Customs, please contact us immediately and we will help to get the matter resolved quickly.
If you believe that there is a valid reason why you are not liable for some or all of this debt then it is imperative that you contact us immediately to avoid this matter escalating further.
You should be in no doubt that if you fail to contact us to arrange payment of this debt or to present any information in dispute of the amount outstanding, we will pursue the monies owed.
You should read this communication carefully and reply without delay.
You can confirm our authority to act by visiting the HMRC website: www.hmrc.gov.uk/payinghmrc/debtcollectors.
Yours sincerely
Advantis Credit Ltd

My response to debt collectors:

20 February 2016
Your ref: 10773125
My ref: Advantis/01
Dear Advantis Credit Ltd,
Thank you for your letter, dated 11 February 2016.
I’m sorry to hear that HMRC have involved your company in this dispute; my case is still being reviewed by the Adjudicator, as HMRC have failed to address any of my legal concerns and have failed to answer any of my questions.
I have been unable to file my tax return, as it would be illegal to do so. The money gathered by HMRC is being used to fund greenhouse gas emissions. These emissions cause global warming, which in turn:

Cause widespread extinction of species, including many protected species.
Cause widespread destruction of habitat, including Sites of Special Scientific Interest.
Cause loss of human life, through drought, flooding, extreme weather, landslides, loss of drinking water, reduction in crop yields, overheating and other factors.
Cause destruction of property through rising sea levels, flooding, landslides and other factors.
Cause loss of employment through acidification of the oceans, extinction of species, destruction of farm land and other factors.

Clearly this is illegal under various laws, including but not restricted to:

Involuntary Manslaughter,
Articles 1 and 2 of the Human Rights Act 1998 and European Convention on Human Rights,
Section 4 of the Climate Change Act 2007,
Sections 9, 13, 28 of the Wildlife and Countryside Act 1981,
Negligence,
Section 1 of the Trustee Act 2000.

Filing my tax return would encourage these offences and is therefore illegal under Section 46 of the Serious Crime Act 2007.
I am not liable for any of the debt in question. HMRC, having failed to address any of my legal concerns or answer any of my questions, are in no position to apply penalties for failure to file my tax return. I have repeatedly reassured HMRC that I would be willing to file my tax return if they could demonstrate that it would not be illegal to do so.
Following up this case on behalf of HMRC would also be illegal under the Serious Crime Act, as this would encourage me to commit the offence of assisting HMRC’s offences.
Once again, I’m sorry to hear that HMRC have dragged you into their legal difficulties. I strongly recommend that you return this case to HMRC if you do not wish to appear in court alongside HMRC. Any further correspondence may be used in court as evidence against you.
If you have any further queries about this case, please don’t hesitate to contact me.
Yours sincerely
Peter Brace

Debt collectors get impatient and don't wait for my reply:

Date: 24 February 2016
Dear Mr Brace
We wrote to you recently in relation to an outstanding debt of £1,300.00 owed by you to HM Revenue & Customs. We note that we have received neither payment in full nor a response from you to resolve this matter.
You cannot expect HM Revenue & Customs to allow you to continue to ignore the debt that you owe them.
If you are experiencing financial difficulty you may qualify for a Time To Pay Arrangement to be established whereby we can tailor an affordable payment plan to pay your debt by instalments. Please call us today on 0844 82 41 815 to speak to one of our specially trained account advisors.
HM Revenue & Customs take the non-payment of tax debts very seriously. Failure to contact us to resolve this matter may lead to HM Revenue & Customs considering enforcement action which may include:

An agent of HM Revenue & Customs visiting your premises to collect payment or seizing goods as the law allows.
HM Revenue & Customs commencing legal proceedings against you to recover this debt.

Should these steps prove necessary additional costs may be added to your debt.
In order to prevent your debt increasing and the actions above being taken you must either:

Pay £1,300.00 in full using one of the methods detailed on the reverse of this letter or by calling us on 0844 82 41 815 where we will be able to take your payment by debit or credit card.
Contact us immediately on 0844 82 41 815 to agree suitable repayment terms or to advise of any genuine reason why you believe that you may not be liable to pay this debt.

Yours sincerely
Advantis Credit Ltd

The debt collectors ask for any correspondence between HMRC and myself

Date: 02/03/2016
Dear Mr Brace,
We write in response to your recent correspondence regarding an account held with our client, HM Revenue & Customs (HMRC).
We note from your correspondence that you are currently disputing this account with our client as you believe that various legal statutes would prevent you from doing so.
As such, we politely request that you provide our offices with a copy of any documentation sent to our client in the course of your dispute with HMRC. Please ensure that this includes the date upon which it was sent, and the address of the HMRC office to which it was sent.
If this appeal was made by telephone, please provide our offices with the following details: The time and date of the call, the name of the operative with whom you spoke, and a brief summary of the call. With this information, we will be better able to assist you in resolving this matter more swiftly.
Please also provide our offices with any response you may have received from HMRC regarding your appeal of this account.
Please be advised that we have placed the account on hold for 14 days in order to allow you the time to process our correspondence and respond with the information we have requested. Please ensure that contact is made within this time to avoid returning to our collections activity.
If you have any queries please do not hesitate to contact us on 01782 401 125.
Yours sincerely,
Advantis Credit Ltd

I send the debt collectors my correspondence:

15 March 2016
Your ref: 10773125
My ref: Advantis/02
Dear Advantis Credit Ltd,
Thank you for your letter, dated 2 March 2016.
Please find enclosed a USB memory stick containing my correspondence with HMRC and their responses. To date I am still waiting for HMRC’s report from the Adjudicator’s Office.
Please ensure that the USB memory stick is returned within 13 days.
If you have any further queries about this case, please don’t hesitate to contact me.
Yours sincerely
Peter Brace

The debt collectors return the debt to HMRC. Hurray!

Date: 23/03/2016
Dear Mr P Brace
We write in reference to your recent correspondence with this office regarding an account held with our client, HM Revenue & Customs.
We can confirm that we have forwarded your information onto our client for their assessment.
We have placed your account on hold in the meantime, which will suspend any further action whilst we await their reply. We will contact you as soon as we receive a response.
Please do not hesitate to contact us on 01782 40 11 01 if you have any further queries regarding your account.
Yours sincerely,
Advantis Credit Ltd

HMRC pass my case on to another debt collection agency:

Date This Letter Was Sent: 11 April 2016
IMPORTANT MATTER
Dear Mr Brace,
Amount Due: £1300.00
Client: HM Revenue & Customs - Self-Assessment
We have been appointed by HM Revenue & Customs to recover the amount of £1300.00. The amount due is regarding Self-Assessment. If you would like to verify that we are an authorised supplier of HM Revenue & Customs you can do so by visiting www.HMRC.gov.uk.
It is important that you pay this amount immediately. You can pay using any of the methods listed on the reverse of this letter. This will avoid any further letters or telephone calls from us.
If you are having difficulty maying payment or you wish to discuss this matter, please call a Customer Services Consultant today on 0141 447 0539.
If you are experiencing serious financial difficulty it may be in your best interests to contact an organisation that offers free debt advice. You can find contact information for free debt advice on the reverse of this letter.
For and on behalf of,
Pastdue Credit Solutions

My response the the second debt collection agency

15 April 2016
Your ref (Customer ID): 12616386
My ref: Pastdue/01
Dear Pastdue Credit Solutions,
Thank you for your letter, dated 11 April 2016.
I’m sorry to hear that HMRC have involved your company in this dispute; as you may be aware, Advantis Credit Ltd have recently returned this case to HMRC after reviewing our correspondence.
On 12 January I wrote to the Adjudicator’s Office to dispute this case. On 1 February, the Adjudicator wrote to HMRC requesting a detailed report explaining their actions; HMRC have failed to produce this report or address any of my legal concerns and have failed to answer any of my questions.
I have been unable to file my tax return, as it would be illegal to do so. The money gathered by HMRC is being used to fund greenhouse gas emissions. These emissions cause global warming, which in turn:

Cause widespread extinction of species, including many protected species.
Cause widespread destruction of habitat, including Sites of Special Scientific Interest.
Cause loss of human life, through drought, flooding, extreme weather, landslides, loss of drinking water, reduction in crop yields, overheating and other factors.
Cause destruction of property through rising sea levels, flooding, landslides and other factors.
Cause loss of employment through acidification of the oceans, extinction of species, destruction of farm land and other factors.

Clearly this is illegal under various laws, including but not restricted to:

Involuntary Manslaughter,
Articles 1 and 2 of the Human Rights Act 1998 and European Convention on Human Rights,
Section 4 of the Climate Change Act 2007,
Sections 9, 13, 28 of the Wildlife and Countryside Act 1981,
Negligence,
Section 1 of the Trustee Act 2000.

Filing my tax return would encourage these offences and is therefore illegal under Section 46 of the Serious Crime Act 2007.
I am not liable for any of the debt in question. HMRC, having failed to address any of my legal concerns or answer any of my questions, are in no position to apply penalties for failure to file my tax return. I have repeatedly reassured HMRC that I would be willing to file my tax return if they could demonstrate that it would not be illegal to do so.
Following up this case on behalf of HMRC would also be illegal under the Serious Crime Act, as this would encourage me to commit the offence of assisting HMRC’s offences.
Once again, I’m sorry to hear that HMRC have dragged you into their legal difficulties. I strongly recommend that you return this case to HMRC if you do not wish to appear in court alongside HMRC. Any further correspondence may be used in court as evidence against you.
If you have any further queries about this case, please don’t hesitate to contact me.
Yours sincerely
Peter Brace

I realise that I could end up in prison over this, but that is a small price to pay. And hopefully I can avoid that. I'm in a fairly unique position in that my personal emissions are very low and I don't earn enough to pay Income Tax, yet as a director of a company (Tinkers Bubble Land Ltd.) I am legally obliged to file a tax return. So I don't stand to gain from this action.

Perhaps if I'm successful others could follow, or we could at least publicise this action to raise further awareness. Please feel free to contact me with your thoughts.

About the author

Pedro (Pete Brace) graduated from university with a first class honours degree in Computer Science. He then went on to work in the video games industry for 7 years, soon earning a good salary as a Lead Game Programmer, but living an unfulfiling and unsustainable life. In the end he came to his senses and left his job to find a more sustainable life. He is now very happy living as an eco-peasant at Tinkers' Bubble fossil fuel free community in Somerset, UK, where he earns around 97% less than in his old job. ^[1]

Notes

1. The views in this article do not necessarily represent the views of other members of Tinkers' Bubble