The Low Incomes Tax Reform Group (LITRG) said that taxpayers who did not submit their 2021/22 tax return online by 31 January 2023 may be able to get the automatic £100 late filing penalty cancelled.

If a taxpayer does not meet HMRC’s criteria for self assessment for a year, they can ask HMRC to withdraw the notice to file a tax return for that year. If HMRC agrees to withdraw the requirement, any late filing penalties for that return will be cancelled automatically.

Taxpayers who feel this might apply are being urged to double-check their circumstances using the ‘Check if you need to send a self assessment tax return’ tool, and if appropriate telephone HMRC to get the filing requirement removed.

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