questionText: To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of (a) cancelling or (b) refunding penalties for late tax returns when there is no tax due to be paid on taxpayers.
answerText: HMRC issues self assessment tax returns to customers when the information they hold suggests that the customer meets the published criteria for completing one. HMRC often cannot determine someone’s tax liability until they have sent in a tax return, there...
heading: Self-assessment: Fines