Guidance

Compliance checks: penalties for failure to file returns on time — Income Tax, Capital Gains Tax and Annual Tax on Enveloped Dwellings — CC/FS18a

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

From:
HM Revenue & Customs
Published
13 October 2014
Last updated
19 May 2022 — See all updates

Documents

Penalties for failure to file returns on time — Income Tax, Capital Gains Tax and Annual Tax on Enveloped Dwellings — CC/FS18a

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

Published 13 October 2014
Last updated 19 May 2022 + show all updates

  1. We have updated the factsheet and added a section on our privacy policy.

  2. The factsheet has been updated for customers who need extra support.

  3. Text relating to the 10% penalty restriction has been updated following comment in cases heard at tribunal.

  4. Change to working out the amount of the increased penalty percentage at paragraph 'Working out the reductions for the quality of disclosure'.

  5. Change made to paragraph 'When we will not charge you any penalties' to explain what is meant by 'a reasonable excuse'

  6. Compliance checks series factsheet updated to include budget statement changes.

  7. CC/FS18a factsheet has been updated.

  8. This factsheet has been updated to include SDRT (Stamp Duty Reserve Tax)

  9. First published.

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