4. Penalties

Penalties for a late tax return

You should send your tax return, even if you don’t have any tax to pay or you’ve already paid it.

Delay Penalty
1 day late £100
3 months The penalty above (£100) plus £10 for each following day it’s late (up to £900)
6 months All the penalties above plus £300 or 5% of the tax due (whichever is higher)
12 months All the penalties above plus £300 or 5% of the tax due (whichever is higher) - in serious cases you may have to pay up to 200% of the tax due

Penalties for a late tax payment

You may be charged interest on the penalty and any tax you owe - currently 3%.

Delay Penalty
30 days 5% of the tax you owe
6 months The penalty above plus 5% of the tax you owe
12 months All the penalties above plus 5% of the tax you owe

You can pay your Self Assessment tax bill in different ways, including Direct Debit and internet banking.

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