In the last few years, HMRC charged 420,000 people with £100 late filing penalties when they earned too little to pay tax. People earning under £6k received twice as many penalties as people earning more than £83k.
Rachel Reeves should reform the penalties system.
A short piece updating our previous work in this area with new data
404 Page bricked up ?
My father-in-law who was suffering from dementia received £100 penalty. But to be fair to HMRC, HMRC lifted the penalty and was very helpful and empathetic once the issue was discovered.