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Sentencing him at the High Court in Edinburgh, judge Lady Ross said: "That arrogant self-assessment of your condition was woefully wrong."

It described Will Styles' self-assessment report as honest and was consistent with their findings at the inspection, and a two-year improvement plan was now being developed.

More than 11.5 million people did complete the self-assessment process, including more than 31,000 who finished it during the final hour before the deadline.

For those who missed the self-assessment deadline, the financial penalties include:

Appeals against a fine can be made either by filing in a form or by writing a letter to HMRC, but a self-assessment must have been completed before making an appeal.