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HMRC internal manual

Enquiry Manual

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HM Revenue & Customs
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Penalties: Failure to Make a Return for Pre-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 guidance covers IT/Class 4 NICs/CGT returns for pre-SA years of assessment where the return form (strictly, the notice to make a return, incorporated in the form) was issued on or after 6 April 1989. If by any chance you are concerned with an earlier return, seek advice from contact link.

The legislation was contained in the pre-SA version of TMA70/S93.

The then S93(1) provided initial and daily penalties for failure to make a return. Save in a case where the return itself was issued quite exceptionally late, all these will normally be long out of date under the time limits for penalty action in TMA70/S103.

The then S93(2) provided a tax-geared penalty for substantial delay, and being tax-geared this might still be in-date under S103. For this penalty,

  • EM4602 sets out the conditions to be met
  • EM4603 shows how the maximum penalty is calculated.