HM Revenue and Customs has issued thousands of incorrect penalty notices for late personal and partnership tax returns, Baker Tilly has claimed.

The mid-tier firm said clients whose returns were filed before the 31 January deadline received incorrect notices, and when contacted by the firm’s representatives, HMRC said the complaint would be ‘added to the growing pile.’

George Bull, national head of tax at Baker Tilly, said taxpayers don’t need additional financial stress in what is already a difficult time for many.

‘The £100 penalty, albeit small financially, can turn into a major administrative burden. Judging by the complaints we have already received, and the feedback from the HMRC, this problem could affect thousands of taxpayers,’ he said.

According to Bull, the same problem occured in April 2008 when the department acknowledged that complications with the online filing system had caused them to issue penalty notices in error.

‘Taxpayers are being caused unnecessary worry and expense by HMRC’s inability to get this right,’ he said.

A spokesman for HMRC said: ‘We apologise to any of our customers who have received a penalty notice in error. There is no question of anyone having to pay a penalty if their return was filed on time. When a penalty notice has been issued in error we will apologise and put matters right straight away. The penalty notice itself tells people what to do if they do not know why they have received a penalty notice.’