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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
, see all updates

Interest, penalties and surcharge: penalties: effects of amending a return received date

If you need to amend the date of receipt of a return because the date used to log the return is incorrect, you will need to use function MAINTAIN RETURN SUMMARY. You should not unlog the return and log it again.

If the return had been logged after the return due date and penalties have been charged, the system will not automatically review the penalties when the return receipt date is amended. You will need to check what penalties have been charged using the function VIEW/CANCEL PENALTIES and take appropriate action as shown.

Late filing fixed penalty/late filing penalty

If amending the return received date means that any late filing fixed penalty / late filing penalty(s) are no longer applicable, you will need to cancel the penalty using the function VIEW/CANCEL PENALTIES.

Daily penalties

If daily penalties have been charged you will need to consider whether to cancel or reduce the charge or, exceptionally, create a further penalty charge.

  • If a daily penalty is no longer applicable, you must cancel it using function VIEW/CANCEL PENALTIES
  • If a daily penalty needs reducing you must do this using function REDUCE DAILY PENALTY
  • If, exceptionally, a daily penalty needs increasing you will need to create a miscellaneous penalty to cover the additional daily penalty charge now due using function CREATE SUNDRY CHARGE

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

For further information, see ‘Reducing a daily penalty’ (SAM61232).

For further information regarding manually raising penalties see subject ‘Manually raising a penalty’ (Action Guide), (SAM61281).