850,000 fined £100 for late tax returns However, anyone who does not need to be in the self assessment scheme can opt out of it by contacting HMRC and will not receive any fines. The taxman took 273,000 people out of self assessment last year. People who receive a late filing penalty can also appeal against it if they think they have a "reasonable" excuse for not sending their tax return, such as a family illness or bereavement. A record 9.6m people filed their tax return on time this year, a 3pc increase on last year. A spokesman for HMRC said: "Anyone who hasn't yet sent their 2011/12 tax return to HMRC will have already incurred a £100 late filing penalty. To avoid any further penalties, they should send their return as soon as possible, as well as paying any outstanding tax due for the 2011/12 tax year. So far, more than 60,000 late returns have been filed. Those who wish to contact HMRC should visit hmrc.gov.uk/sa or call the Self Assessment helpline on 0845 9000 444. Have your "unique taxpayer reference" number ready.