I filed yesterday a 2015-16 SATR for a disorganised client - no reasonable excuse. He had a small tax liability outstanding.
His tax account a couple of days ago showed a late filing penalty of £100. I had warned him that daily penalties could also apply from 1st May.
When checking his account this morning I can see they have waived the £100 with the comment "not currently being pursued". Shall I assume HMRC will not seek to apply penalties at all?