Representative assesse liablity for penalty

A user's father-in-law passed away before his 2020 tax audit deadline. His wife, acting as the representative assessee, is concerned about a potential £1.5 lakh penalty due to the business turnover exceeding £2.9 crore, despite low profit from job work. Advice suggests that penalties for late audit reports may be waived if the person in charge of accounts has died. Submitting the death certificate during audit report upload is recommended, and some suggest the penalty is discretionary and can be addressed with justification later.