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HMRC internal manual

Self Assessment: the legal framework

From
HM Revenue & Customs
Updated
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Self Assessment Tax Returns: sanctions against a failure to file a Tax Return: introduction

There are rules to penalise those taxpayers who fail to file a tax return on time, and rules that allow HMRC to establish a tax charge in the absence of a completed tax return.

The sanctions are:

  • financial penalties for a failure to file a tax return on time

    • see SALF208 for the rules applying to returns for the tax year 2009-10 or any earlier tax year
    • see SALF208A for the rules applying to returns for the tax year 2010-11 or any subsequent tax year

    • a determination by HMRC of the tax they believe is due. This determination is treated as a self assessment unless/until it is superseded by a self assessment tax return filed by the taxpayer (see SALF209).