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HMRC internal manual

Enquiry Manual

HM Revenue & Customs
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Penalties: Failure to Make a Return for SA Years: Introduction



Penalties under Schedule 55 FA09 for failure to file on time, see CH60000+, apply to income tax and capital gains tax returns for the year ended 5 April 2011 and later years. The returns for the year ended 5 April 2011 are those due to be filed on or before 31 October 2011, or 31 January 2012 if filed electronically.

This page is concerned principally with individual SA returns for the year ended 5 April 2010 and earlier, and S93. For partnership returns and S93A see also EM4585.

The filing date for an SA return is normally 31 January after the end of the tax year.

If a return is late there are computer generated fixed automatic penalties for late filing of £100 followed by a second penalty of £100 if the failure continues after the end of the period of six months beginning with the filing date and no application has been made in that period for daily penalties.

HMRC may also seek a direction from the tribunal enabling them to impose penalties of up to £60 per day EM4570+ in the case of a continuing failure to file a return.

If the failure to file a return continues for more than 12 months, there is a further penalty equivalent, before amendment, to 100 per cent of the tax which would have been payable if a proper return had been delivered on the filing date EM4580.

The taxpayer has normal rights of appeal against all penalties, principally on the grounds of reasonable excuse, see EM4563, EM5152 and EM5170-5173.

The fixed automatic penalties can be “capped” EM4562.