bbc.co.uk/news/business-…
Fact: This does not mean that HMRC will change their policy regarding daily penalties (even though that is the impression HMRC wish to portray).
Fact: HMRC consider the messages received before 31 Jan to be adequate warning. So, daily penalties after 30 April will be "fair".
Fact: Letters sent from HMRC usually take a week+ to arrive. When in April do HMRC really expect these to go? Plus there is Easter late in the month.
And how many people actually get hold of HMRC on the first time of trying?
Fact: Fairness to taxpayers – giving them adequate warning – cannot be relegated simply because of resource problems at HMRC.
This suggests that some people will indeed receive their daily penalties only after they have started to be incurred.