In a carefully worded statement published on 5 June, HMRC
announced that the £100 penalty will not be pursued in cases where individuals
have already appealed against the penalty (with valid reasons for their failure
to submit) and provided those individuals have now submitted their 2013/14 UK
returns and paid any tax that is due.
Much of the media coverage prior to this announcement gave
the wrong message and it is clear now that there is no blanket exemption to the
£100 penalty. HMRC has explained "we
do not wish to penalise ordinary people who are trying to do the right
thing" but it was stressed that 2013/14 penalties would only be waived in
the specific cases outlined above.
HMRC have said that the intention is to focus resources
against major tax evasion and avoidance.