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HMRC internal manual

Self Assessment Manual

Interest, penalties and surcharge: penalties: introduction

SA includes provision for penalties to be imposed for example when

  • A return is not sent in on time
  • A return is found to be wrong as a consequence of the taxpayer’s negligence or fraud (see EH678 Penalties)

There are 3 specific types of penalty

  • Fixed Automatic Penalties
  • Daily Penalties
  • Tax-Geared Penalties

Different rules apply to returns for years up to and including 2009-10 and to returns for 2010-11 and later, in respect of all three typed of penalties. For further information regarding the new rules for the tax years 2010-11 and later, see SAM61200 onwards.