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HMRC internal manual

Compliance Handbook

Penalties for failure to file on time: in what circumstances is a penalty payable: filing date

A person is liable to a penalty where they fail to deliver a return or other document, see CH61180, by the filing date.

The filing date for a return or other document is the date by which it must be made or delivered to HMRC.

The person needs to file the return or other document by the date specified in the legislation. The filing date depends on the relevant legislation for each specific tax or duty, see CH61180.

Where we agree to withdraw a notice to file a self assessment tax return on request from a person then any late filing penalties that have been charged will be cancelled, see CH61700.