More than 90,000 workers have been given £100 fines for filing late self-assessment tax returns even though they owed no money, it has emerged.

Workers who earn less than £12,570 are not liable for income tax, but 95,000 of this group were hit with penalties for missing the deadline for providing a self-assessment tax return in the 2021-22 tax year.

Details emerged against the background of massive frustration around difficulties in contacting the HMRC with people trying to sort out their…