questionText: To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of (a) cancelling and (b) refunding penalties issued for late tax returns in cases where there is no tax due.
answerText: I refer the Honourable Member to the reply given to the Honourable Member for St Ives on 11 September 2023 to PQ UIN 198150.
heading: Self-assessment: Fines