Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will waive any fines incurred by elderly people assessed as having a liability under the simple assessment tax liability procedure who have difficulty in dealing with HMRC online.

Customers who are late in paying a tax liability assessed under Simple Assessment are not presently issued with a penalty.

Customers who have difficulty in dealing with HM Revenue and Customs (HMRC) online can ask for help from HMRC by phone or by post. Alternatively they can appoint someone to deal with HMRC on their behalf.