Self Assessment registration to file last 2 years Assessments

Dear HMRC Admin, Can you please clarify following points? 1) My daughter had some foreign income (bank interest) from May-2021. Each year that amount is around £300 to £400. She has no other income. By carefully understanding the requirement of self assessment, I guess even though foreign income is much lower than personal allowance, she still need to submit self assessment. Is that correct? 2) Registration process for self assessment is asking since when you need to declare foreign income? She will mention May-2021, in that case; will she allow to submit self assessment from year 2021-22 onward or system allows only last years self assessment submission, which is 2022-23? 3) https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam121080, suggest "in most circumstances customers have 4 years from the end of the tax year to make a Self Assessment", so I guess system will allow her to submit 2021-22 and 2022-23 self assessment together. This article is not highlighting what could be the fine for late submitting previous years self assessment for newly registered tax payer like her, who is submitting 2 years return together. Can you please clarify how much fine she may occur while submitting 2021-22 self assessment? She is registering for self assessment for the first time and she don't have UTR. Thanks Chandra

Hi
Yes a tax return is required and she can file both years mention online. as the due date for 21/22 was 31/01/23, there may be a late notification charge of £100 imposed.This wont be known until  the record is created and the return submitted.