HM Revenue & Customs (HMRC) have identified that nearly 12,000 people have been sent a Self Assessment daily penalty notice in error.

HMRC is writing to all of them to apologise and to explain this error. People affected by the error will not need to take any action.

If you have received a notice, you should check whether the penalty is correct. If it is you will need to take action and file a return or appeal, as necessary.

Daily late filing penalties apply for those who did not file their 2010/11 tax return by 1 May 2012. The online filing deadline was 31 January 2012.