Recently met a new client and it came out that his wife was earning over £100k in the previous 4 tax years as per the P60's. She says that no one from the finance department at the company she worked for advised her about the need to file SA returns and her then FD said that she should have received notifications from the tax office, which she never received. Does HMRC have the obligation to send notices to file SA returns for people with salaries exceeding £100k? If she voluntarily now files the returns and pays the outstanding tax should she expect any leeway from HMRC regarding penalties and interest? Or should she wait for HMRC to come first, since over the 4 years HMRC did not contact her about the issue and possibly it was not flagged anywhere in their system.