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HMRC internal manual

Self Assessment Claims Manual

HM Revenue & Customs
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Provisional Claims and Provisional Figures in Claims: Penalties


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If the customer fails to submit the return or the claim by the statutory filing date or by the date specified in the letter that accompanied the return/claim sent back as being unsatisfactory, a penalty may be imposed under S93.

Should we establish that there was no good reason for the inclusion of provisional figures or that the estimate use was not calculated on a reasonable basis, a penalty may be imposed under S95.

Any unreasonable delay in providing the final figures, after they have been established, may lead to the imposition of a penalty under S97.