Please find below a message sent on behalf of HMRC’s PAYE and Self-Assessment Delivery Team.
“We told you in February that we were deferring the issue of the £100 late filing penalty notices for those who filed their SA return after the deadline. This note is to tell you that these notices will now start to go out this week. To avoid daily penalties, those who have still not filed their return should send it to us online as soon as possible”
The ATT issued a press release highlighting the risk that taxpayers may be unaware that significant additional penalties could be charged if they do not file their return by 30 April.