Client received notice to file last year Tax return

hsodhih

Hi All,

I have a client who started self employment on 10/4/12.
His tax return has been filed for tax year 2012/13.

After couple of months of filing the 2012/13 return, the client received penalty notice of £100 for late filing of 2011/12 return.
Client does not recall receiving notice to file 2011/12 return.
When checking online, the 2011/12 tax return was issued by HMRC (in July 2013) after the 2012/13 return was filed.

The client has told me that he had no income for 2011/12.
I can go ahead and file the 2011/12 return based on what the client is telling me but I don't know if the client is hiding something and WHY WOULD HMRC issue tax return for 2011/12 in July 2013?

Any suggestion please?