Hi Tony, thanks for the prompt response
Yes, she was renting out a UK property when she was studying aborad. I think she thought she would be able to claim back some employment tax (NI?) although I'm not sure this was based on expert advice.
Thanks Tony - just to be clear, the main question is whether she will be able to appeal against the fines (which are up to over £2,500 now) on account of not having received the returns as they were sent to an address where she no longer lived.
Thanks for the thorough and prompt reply Tony - this is very useful.