The Government has recognised that taxpayers who occasionally miss the filing deadline should not face financial penalties, and has already announced reform of the system. However, deadlines for returns are necessary for the efficient functioning of the tax system, and HMRC strongly encourages anyone who does not need to file a return to tell HMRC.
The aim of HMRC is to support all taxpayers, regardless of income, to get their tax right, and details of what to do if a person no longer needs to file a return are included in reminder letters every year.