Request for previous years Self Assessment

My partner has recently registered and successfully completed SA for 2023/24. She has now received two SA316 forms requesting she file for 21/22 and 22/23 within 3 months of the date on the form(s). As she earned less than £1000 during both those periods she doesn't really need to file anything. So the questions are; A) Should she file those two years online, even though she's earned less than £1000, and if so will she get fined due to the period of time that has elapsed, since 21/22 & 22/23 , or does the 3 months stated on the letter(s) apply - so she wouldn't technically be late ? B) Should she just phone HMRC and cancel these instead and therefore no filing so no late fine(s) ?

Hi

Your partner can check if they meet Self Assessment criteria at Check if you need to send a Self Assessment tax return.
If criteria not met then if they contact HMRC the tax returns can be reviewed Self Assessment: general enquiries

Thank you

Thank you for the reply to our second question. As it appears quite hard to get through to anyone on the phone can someone tell us whether we could go through the process online (Question A) and fill those forms in BUT not get a late filing fine ?

Hi CaptanKid

If you need to file a Self Assessment tax return for previous tax years then if you have not yet registered for those tax years you can register online Check how to register for Self Assessment.
Once updated you will receive a notice to file the tax returns. As issued late you do get 3 months and a week to file the tax return before late filing penalties are charged.
If registering late the original payment date will still apply for the tax years and if a balance due late payment penalties and interest can be charged Estimate your penalty for late Self Assessment tax returns and payments

Thank you