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
  Show all updates

  1. 19 May 2022

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

  2. 11 February 2020

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

  3. 7 May 2019

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

  4. 15 December 2017

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

  5. 10 March 2017

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

  6. 16 December 2016

     Compliance checks series factsheet updated to include budget statement changes.

  7. 15 October 2015

     CC/FS18a factsheet has been updated.

  8. 30 April 2015

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

  9. 13 October 2014

     First published.

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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.