The total number of £100 late filing penalties issued, cancelled and appeals received against throughout the last three years are as detailed in the following table. HMRC does not have information on how many appeals were allowed, the percentage of these penalties collected or how many were not collected due to death or tax being under £100. Penalties issued Penalties cancelled Penalty appeals received 2003-04 1,640,267 215,851 157,001 2004-05 1,715,775 233,731 139,878 2005-06 1,658,883 190,407 142,993