HMRC admitted an error which saw hundreds of early-paying taxpayers wrongly issued with late-payment notices before the deadline for self-assessment tax returns.
The deadline for 2017/18 self-assessment submissions and any tax owed came and went at midnight on 31 January 2019, with £100 penalties in place for not filing on time.
However, 653 people who submitted tax returns in advance of the deadline received the same penalty charges due to a mix-up at the Revenue.
HMRC said that hundreds of people, both trustees and agents who had made online returns for trusts they manage, wrongly received the late-filing fines.
A spokesperson for HMRC said:
“Due to human error in processing some online trust returns, a small number of trustees or agents have been inadvertently issued with late-filing penalties.
“All affected returns have been identified and the late-filing penalties have been cancelled.
“We apologise for any issues this may have caused our customers and are writing to them directly to let them know.”
This follows a recent technical glitch with HMRC’s systems through which some people filing their 2017/18 return were sent inaccurate bills that failed to include their payment on account.
A similar error was made in the previous year, with taxpayers asked to pay too little ahead of the second payment on account deadline on 31 July 2018.