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1.Sarah received NS&Ii nvestment account interest of£5,300 in the tax year2017/18 which she deliberately
omitted from herself-assessment tax return for that tax year.She did not attempt to conceal the omission.
HMRevenue&Customs(HMRC) discovered the error from records collected from NS&I and Sarahthen
made aprompted disclosure of the error.Sarah is a highe rate taxpayer and she had already used her
savings income nil rateb and on other income.
What is the minimum penalty that HMRC may impose on Sarah in respect of this error?
£742
£1,484
£424
£1,85
