Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many people over State Pension age received penalties for late submission of a Self Assessment tax return in the most recent tax year for which figures are available; and what steps HM Revenue and Customs takes to help pensioners understand their obligations before penalties are applied.

93,000 people over the state pension age received a penalty for late submission of a Self Assessment tax return in the 2024-25, the most recent tax year for which figures are available. HMRC issue SA returns to customers where the information suggests that they meet the published criteria to complete one. HMRC encourage customers to contact us if they believe they do not need to file a return and do offer tailored support through our Extra Support Teams if for example the customer has difficulty in contacting HMRC or has a health condition, find further information here: https://www.gov.uk/get-help-hmrc-extra-support. Where they do so, HMRC will review the position and, if in agreement and if the customer has not yet filed their return, HMRC will withdraw the notice to file and cancel any related late filing penalties. Details of what actions customers need to take is set out in reminder letters and messages every year.