Guidance

Technical note on late submission penalties

Find out about the new cross-tax points-based late submission penalty.

This publication was withdrawn on

Reason for withdrawal:

HMRC published a technical note in 2018 when draft legislation was published for planned policy changes relating to penalty reform. Spring Budget 2021 confirmed the policy so the technical note has been updated to reflect changes made to the policy since 2018. The 2018 technical note has been superseded and users should follow guidance on penalties for late submission.

Documents

Details

This technical note has details about the new points-based penalty regime for late submissions, and explains how HMRC expects it to work. It should be read by taxpayers and those who represent them, who fall within Income Tax Self Assessment (ITSA) and VAT.

Published 6 July 2018