El, I can understand that it's cheaper for HMRC to email reminders rather than send out letters. However, if they don't have an email address for someone, it seems unfair that they don't send them a reminder through the post.
It wouldn't surprise me if a higher proportion of people miss the deadline this year as a result. I think it very unlikely that HMRC would regard that as an acceptable reason for not filing on time.
Is it still ÂĢ100 fine for filing a late return? Looks like HMRC will pull in more money this year!