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HMRC internal manual

Compliance Handbook

Penalties for Failure to File on Time: Calculating the penalty: Before calculating the penalty

Before you calculate the penalty, you need to consider

  • whether there has been a failure to file a return or other document on time, see CH61140,
  • whether the person has a reasonable excuse for not filing the return or other document on time, see CH61500+,
  • whether a penalty for failing to file on time applies to the outstanding return or other document, see CH61180,
  • how long the return or other document is outstanding, see CH62000+,
  • the behaviour of the person if the return has been outstanding for 12 months, see CH62200 and CH62440, and if so
  • if the outstanding return includes an offshore matter, whether the information withheld is category 1, 2 or 3 information, see CH62260+, and
  • if information has been deliberately withheld, whether a disclosure was made, and if so,

    • whether it was unprompted or prompted, see CH63100+, and
    • the quality of that disclosure, see CH63220, and

For detailed guidance on how to calculate the penalty, see CH63500+.

FA09/SCH55