I've got an SA100 to submit but I've just discovered there is trust income. I use the HMRC software to file but it doesn't have the facility to include the trust pages. Therefore it looks like I'll have to send it in on paper, but the paper deadline has passed.
Does anyone know what the situation is regarding penalties? I've got a feeling that HMRC will issue a penalty but then cancel it, but I want to be sure before doing it.