HMRC raises interest rates on tax debt
The new penalties will apply from 21 February.
The new penalties will apply from 21 February.
2.7 million self-assessment customers were yet to file just hours before the deadline.
HMRC says that home workers are not affecting call centre performance.
Revenue is up by £48bn on the same period last year.
Over half of UK taxpayers receive more in benefits than they pay in tax.