After delaying the issuing of notices for Self-Assessment tax return penalties due to Brexit preparations, HMRC has now begun sending them.

These £100 late filing penalty notices are normally issued in February for individuals that missed the 31 January. However, due to an expected increase in demand for HMRC’s call centres as the UK leaves the EU, the issuing of the notices was delayed.

This released staff who deal with the penalty notices for Brexit related work.

Individuals who filed late will still be charged the penalty, but the notice will be delivered later than normal.

This has raised conc...