Jim Harra, the head of HMRC, has discussed the issue of penalties before a Commons Public Accounts Committee.
Mr Harra stated:
“There are no penalties for innocent errors in your tax affairs. So if you take reasonable care, but nevertheless make a mistake, whilst you will be liable for the tax and for interest if it’s paid late, you would not be liable for a penalty. But if your error was as a result of carelessness, then legislation says that a penalty could apply in those circumstances.”
https://www.bbc.co.uk/news/uk-politics-64410490
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