My husband died unexpectedly in April 2022. On the first anniversary of his death, I received a £100 fine from HMRC, as he had not filed a tax return for 2021/22. The notice, which had a Dutch postmark, had taken two months to reach my home in France. This was the first letter regarding his tax affairs. Since our taxable income is below the personal allowance, his bill would be zero.
Over the next week, I tried every day to phone HMRC to explain I had had no idea I was supposed to file a tax return for my dead husband, but each time I was cut off after 20-30 minutes in a queue. I submitted an appeal online, but have never received a response other than an email acknowledgment informing me I must submit a return in the meantime.