You were flagged because you had previously filed SA, and since HMRC didn't get one for the 2014-2015 tax year, you wee presumed to be delinquent. The £100 is not tax, it's the penalty for not filing a return on time.
The letter surely has an address and references your NI or the taxpayer number. Write to them and explain your situation in full, and attach a copy of the email.