Self assessment

[Imran-vx]

Does everyone in the 40% tax bracket get to do one?

My daughter hasn't been asked to complete one for 2006/7 even though she was employed throughout that period and earning at the higher rate.

Should she have been asked to do a SA, and if so will she now be penalised for not completing?

[Imran-vx]

Thanks Eric. I will tell her.