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HMRC internal manual

Enquiry Manual

Penalties: Failure to Make a Return for SA Years: Daily Penalties - Further Determinations


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.

If there is no response 30 days after the issue of the penalty determination you should write to the taxpayer, with a copy to the agent

  • reminding him or her of the penalties already imposed, and
  • pointing out that continued failure to complete and submit the return can result in further penalties of up to £60 per day.

The general tone of the letter should be helpful. The taxpayer should be invited to contact you to discuss any problems over completion of the return. The object of the exercise is to obtain the completed return form rather than to charge penalties. Usually, an attempt should be made to contact the taxpayer directly by telephone or by arranging a personal call.