Late amendment / Overpayment relief

Hi, I submitted my 19-20 self assessment on time but then had to make an amendment in early 2022 (An error with trading allowance and net/gross income and a section being omitted, lead to a small liability less than £25 taxable income), the formal overpayment relief form was submitted in late 2022 after some back and forth communication. I have several questions: 1) As the original return was submitted on time and I have money in my account to cover the cost. Will any penalties be charged or just interest due. 2) As I have been waiting almost a year for HMRC to reply with multiple chasers and nearly 4 years after the tax year - are there any deadlines for them to reply?

Hi,

Due to the amount involved there would not be any penalties.

Any interest charged would be based on the date the credit is shown on your account which covers the amount due.

If you have a query regarding the position of the item you will need to progress chase this with our Self Assessment team:

Self Assessment: general enquiries

Thank you.