HMRC handed out £5.5m in late tax return fines in one year

Anyone who earns more than £1,000 in a year as a sole trader must submit a tax return (PA) - (PA Archive)

HMRC handed out £5.5 million in fines over late tax returns in Scotland in the space of a year, according to new statistics.

Figures obtained by Advice Direct Scotland via freedom of information found 20,000 Scots in the 2022/23 tax year faced an initial fine of £100 for missing the January 31 deadline.