HMRC fined 184,000 low earners for not filing return despite no tax owing

Penalties relate to people paid less than the UK personal allowance in 2020-21 tax year, prompting calls for reform

More than 180,000 people on low incomes were fined for not filing a tax return last year, even though they received so little that they had no tax to pay in the first place.

HM Revenue and Customs handed out fines to 184,000 people paid less than 12,500 a year - the level under which people were then not subject to income tax - in the 2020-21 financial year (the latest for which full figures are available) for failing to complete a self-assessment tax form on time.