The wife of a deceased acquaintance,who died in Sept 2019 received a £100 penalty notice for non filing of the 2019-20 SAR. The deceased's affairs/paperwork were in a total mess and the wife couldn't sort out the SAR information When I spoke to the agent's hot line they obviously couldn't reveal any details as I wasn't the appointed agent. However he looked and said that he would send the wife a letter detailing all the information HMRC had available so I could prepare a return and that a refund was due. The conversation was Friday and the letter arrived the following Tuesday.
It restores my faith in HMRC as not being all bad but having compassion when needed