HMRC – Late-filing penalties

Penalties for filing a self-assessment tax return late increase the longer a return remains unfiled.

  • A £100 initial late filing penalty (FA 2009, Sch 55 para 3)
  • Daily  penalties (£10 per day under FA 2009, Sch 55 para 4)
  • A £300 penalty if the return had still not been filed 6 months after the penalty date (FA 2009, Sch 55 para 5)

FA 2009, Sch 55, para 5 permits a penalty to be imposed at the higher of £300 or 5% of any liability to tax which would have been shown in the return, in cases where the return remains unfiled six months after the filing deadline.

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