That’s the easy bit. All you have to do is submit the outstanding returns or get us to do them for you. Penalties are applied to Annual Tax Returns, not to Provisional Tax Returns, but do the Provisionals as well. All you need for those are Provisionals that apply to Annuals that are not yet due. Currently (October 2026), that would mean the 1st Provisionals 2026 and 2027 and the 2nd Provisional 2026.

That stops the penalties. Then you need to apply for a remission of penalties and you probably need our help for that.