Maybe this story might prove helpful. I received a penalty notice for £100 for not having filed a return for my late Mum's estate. I have been fretting for the last few days about where I left the original return, and where I had put all the records. Rang up HMRC today, and spoke to a pleasant enough lady (obviously after holding for 5 mins to listen to endless irrelevant warnings and menus). She looked up the reference, and said "Oh don't worry, yes that account is dormant. You should never have received the penalty notice. We have had quite a few go out for the 2020/1 year" !!!!
So don't pay HMRC £100 without checking very very carefully!
