I have received a self-assesment penalty of 100£. The

I understand that you have received a £100 penalty and have never had a business.

I assume this is a HMRC late filing penalty on a tax return.

So regardless of who pays your tax, if you get a tax return then you must complete and send it back

If you do not, you are liable for a penalty.

However, you can appeal a penalty or decision

To do that you can follow the guidance here:

https://www.gov.uk/tax-appeals/penalty

If HMRC sends you a penalty letter by post, use the appeal form that comes with it or follow the instructions on the letter.

For Self Assessment, PAYE, VAT and Corporation Tax, there are extra documents you can use or alternative ways to appeal.

I hope that my reply helps.

Can I clarify anything for you about this today, please?

If you need anything further I am available for a follow up at no extra cost.

I was just following up to see if there is anything else I can assist you with today? If so, just let me know.

If not, then I am happy to have been able to assist you.

Yes, unless you appeal the penalty.

I hope that helps