Guernsey Revenue debacle

I moved to Guernsey in November 2022. In 2022, I spent fewer than 90 days (nights) in Guernsey, so was expecting to be non-resident for tax purposes for the year. I was pleased to receive this confirmation, spontaneously, from the tax department, called "Revenue Service": It states simply, albeit with a typo, that my ("[me]") "[..] residential status for tax purposes in [2022] will be 'non-resident'". Imagine my surprise when I received an "Order Imposing a Penalty" dated 2024-03-04. "In respect of the failure to deliver a return of income for the Year of Charge 2022 within the time specified by a notice given in accordance with the provisions of section 68 of the Law". Looking at the situation more carefully, it did seem possible that (leaving aside any issue of not having received a notice) one might be non-resident for tax purposes, but still required to submit a tax return, in a particular year. On April 10th I asked thi...