Mmmmmmmm hope? i'm forever clutching at straws.
Only, writing to ask that the penalty be waived on the basis that she would have qualified for free dental treatment if she had an exemption certificate at the time of treatment (send a copy of current one), but unfortunately hadn't because of confusion over the actual benefit she received i.e. IS in leui of (IB) incapacity credits and may be a bit of background relating to her health condition, financial circumstances etc etc etc etc extenuating circumstances.
I.e. a glorified begging letter. In the past i've phoned the person who sent the letter and found them really helpful and reasonable (scenarios break in claim ask them to hold off, while we get claim re-instated), so may be a phone call to break the ice followed by the begging letter.
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