HMRC quizzed as taxpayer receives £360 fine but 'wasn't aware' they had to file return

The taxpayer intends to appeal the penalty and claims to have been unaware about the requirement to file.

By Nicholas Dawson, Finance Reporter based in London, covering personal finance with a focus on the state pension and retirement planning.

A man checks his finances

A taxpayer was shocked to get a £360 fine (Image: GETTY)

A taxpayer was concerned to discover they had landed a £360 fine from HMRC.

They contacted the tax authority over X to say: "Woke up to a £360 fine for late self assessment. I wasn’t aware that I had to file a non return as I wasn’t self employed for that period.

"It turns out the form I filled out to say I’m no longer self employed never came through. How do I appeal to get this sorted."

The customer support team responded to apologise for the issue and to explain the process.

They said: "You can let us know if you don't need a tax return using one of the ways you'll find at this link: https://www.gov.uk/self-assessment-tax-returns/no-longer-need-to-send-a-tax-return.

"Once you’ve told us, we’ll check your details. If needed, then update our records and cancel the penalties."

Guidance on the gov.uk website states that a person has to inform HMRC if they believe they no longer need to file a tax return.

If the department agrees with this, they will send the taxpayer a letter to confirm this.

A woman checks her finances

A taxpayer was shocked to get a £360 fine (Image: GETTY)

For those who are no longer self-employed, the guidance states: "You need to tell HMRC that you’ve stopped being self-employed.

"If you’ve already told HMRC that your self-employment has ended, HMRC may still ask you to send tax returns for future years.

"If you’ve checked and you don’t need to send a tax return, you’ll need tell HMRC."

If a person misses the deadline to file their tax return, there is a late filing penalty of £100 for up to three months.

After this, the penalty will increase. A taxpayer is also charged interest on late payments.

There are certain 'reasonable excuses' for not paying a penalty, such as if you have a serious illness or because of postal delays.

More information about the resonable excuses are available here.

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