Non declaration of self employment

Hi everyone

What are the penalties/fines for non declaration of self assessment?

I have been approached by a friend of a client to complete a tax return for 10/11, they started self employment in June 2010, but are yet to register for self assessment!!

Does anyone know what the fine/penalty structure is?

Thank you in advance

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Have a read through this HMRC learning module

ACDWebb |
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