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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
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Interest, penalties and surcharge: penalties: introduction for 2010-11 returns onwards

From October 2011, new penalties were introduced for Self Assessment tax returns filed late, and tax and NIC liabilities paid late. For the tax return years 2010-11 onwards, four specific types of penalty will apply.

Late return

  • Late filing fixed penalty where the return is not filed by the return due date (for paper returns this is normally 31 October and for online returns, usually 31 January)
  • Daily penalties will start to accrue if the return is not filed 3 months after the return due date. This is a charge of £10 per day, charged for a maximum of 90 days
  • Late filing tax geared penalties where the return is not filed 6 months, and 12 months after the return due date

Late payment

  • Late payment penalties for the amount unpaid 30 days after the payment due date with further penalties

    • 30 days and 5 months after the due date
    • 30 days and 11 months after the due date

These late payment penalties replace surcharges which still apply for years up to, and including, 2009-10. For further information, see section ‘Surcharge’ (SAM62000 onwards).