Compliance checks: penalties if you don't file Income Tax, Capital Gains Tax and Annual Tax on Enveloped Dwellings returns on time CC/FS18a

This factsheet contains information about the increased penalty percentage HMRC may charge when your return is more than 12 months late.



Factsheets are for guidance only and reflect the position of HMRC at the time of writing.

Published 13 October 2014
Last updated 15 December 2017 + show all updates
  1. Change to working out the amount of the increased penalty percentage at paragraph 'Working out the reductions for the quality of disclosure'.
  2. Change made to paragraph 'When we will not charge you any penalties' to explain what is meant by 'a reasonable excuse'
  3. Compliance checks series factsheet updated to include budget statement changes.
  4. CC/FS18a factsheet has been updated.
  5. This factsheet has been updated to include SDRT (Stamp Duty Reserve Tax)
  6. First published.