RE: Late Self Assessment penalty but never been self employed.As with others, I have found it impossible to reach hmrc by phone. I never completed my registration for self assessment, choosing to remain in full time employment, despite this I have been allocated a UTR number in my online tax account, I didn't think this was an issue until I have received a £100 penalty for late filing a return for 2021/2022. I have nothing to file. I have now filled in an online form to be removed retroactively from SA for this period but wanting to confirm that this penalty will be dropped once this process is completed. Advice in the form of a response here would be appreciated as it is impossible to reach the self assessment team by phone.