Self Assessment tax returns
Penalties
You’ll get a penalty if you need to complete a tax return and you:
- send your return late
- pay your tax bill late
You can estimate your penalty for late Self Assessment tax returns and payments.
If you register for Self Assessment late
If you register after 5 October and do not pay all of your tax bill by 31 January, you’ll get a ‘failure to notify’ penalty.
This penalty is based on the amount still left to pay and you’ll receive it within 12 months after HMRC receive your Self Assessment tax return.
You can find more information on ‘failure to notify’ penalties.
If you send your tax return late
You’ll get the following late filing penalties:
- an initial £100 penalty
- after 3 months, additional daily penalties of £10 per day, up to a maximum of £900
- after 6 months, a further penalty of 5% of the tax due or £300, whichever is greater
- after 12 months, another 5% or £300 charge, whichever is greater
To avoid this, send your Self Assessment tax return as soon as possible.
All partners will be charged a penalty if a partnership tax return is late.
If you pay your tax late
You’ll get penalties of 5% of the tax unpaid at:
- 30 days
- 6 months
- 12 months
You’ll also be charged interest on the amount owed. To avoid this, pay your Self Assessment tax bill as soon as possible.
Find out what happens if you do not respond to HMRC or refuse to pay what you owe.
Paying a penalty
You must pay within 30 days of the date on the penalty notice. Find out how to pay a penalty.
If you disagree with a penalty
If you have a reasonable excuse, you can appeal against a penalty.