Self assessment - late filing penalty charges and appeal

My son has received late filing penalties which he has appealed, both by post and online. After calling the helpline he has now completed a £0 return for year ending 04/2023 (as he was did not earn anything in this tax year), however is still receiving letters regarding late filing charges. He has also found out that he has had 2 accounts set up in his name (one for personal tax the other for CIS registration) which has added to the confusion and he has requested for them to be merged. Should he pay the mounting late filing penalties, even though he has appealed them in their entirety. The penalties and interest currently stand at over £1300, the majority of which has a payment deadline of 2 days time!!

Hi
While we can’t advise your son on what to do here, he may prefer to pay the penalties now – this will stop any further interest accruing on the amounts owed while his appeal is reviewed. If his appeal against the penalties is then successful, any penalty amounts paid will be refunded to him.