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 This determination is treated as a self assessment unless/until it is superseded by a self assessment tax return filed by the taxpayer (see SALF209).