Late filing penalties for self assessment tax returns
The late filing penalty rules under the harmonised regime (see A4.550) is set out below. These rules have effect from 6 April 2011 in relation to any return which is required to be delivered to HMRC for the tax year 2010/11 or any subsequent tax year1.
The penalties under the pre-harmonised regime for late filing of a self assessment tax return were repealed, and apply only to returns for 2009/10 and earlier years2.
Forthcoming new regime
For income tax self assessment (ITSA) taxpayers, the new penalty regime described at A4.558 and A4.559 will replace the harmonised regime described below from a date to be appointed by the Treasury via regulations3.
For ITSA taxpayers with business or property business turnover of more than £50,000 per year, who will be required to submit digital quarterly updates via Making Tax Digital (MTD) (see A4.172), the new regime is expected to take effect from 6 April 2026. For ITSA taxpayers with turnover above £30,000,
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Web page updated on 17 Mar 2025 17:26