Today I went into my Personal tax account and noticed I was due to pay £70. I though HMRC owed me money. So I check my account and it said a penalty had been charged for non-receipt of my Partnership return. This was sent in last year. I didn't know anything about the penalty as it is showing as an unread message on my account. Any penalty letter should go out by post. Back in February I would have a better memory than I do now about when the partnership return was posted. Last year I was having cancer treatment - but I know the return was posted. So this adds to the anxiety and stress having to find evidence that it was posted to the address on the Gov web page. This seasonal closure is ridiculous. As an ex-hmrc employee so many skilled and knowledgeable employees were lost to office closures and now under this centralised system they are struggling to get any call answered. The websites are old and dated so I'll add a further post about that. So now I'm in the process of completing SA371 but my medication that I'm on makes this whole situation very stressful - especially as the return was sent. There was no reason to expect a penalty as it was submitted. Awful situation to be in.