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HMRC internal manual

Compliance Handbook

Penalties for Failure to File on Time: How to process a penalty: Enforcement of penalties

The penalty for failing to file on time must be paid within 30 days. The 30-day period begins on the date the penalty assessment is issued.

A penalty assessment

  • may be enforced as if it were an assessment of tax,
  • is treated, for procedural purposes, in the same way as an assessment of tax except where there are specific rules for penalty assessments, such as time limits, see CH64200, and
  • may be combined with an assessment of tax.

A person does not have to pay the penalty before an appeal against the assessment of the penalty can be considered, see CH64520.

FA09/SCH55/PARA18 (2) & (3)