��Ƶ

Home / Simons-Taxes /Administration and compliance /Part A4 Returns, assessment and collection /Division A4.5 Penalties /Late filing penalties / A4.555A Late filing penalties—miscellaneous

A4.555A Late filing penalties—miscellaneous

Administration and compliance

Withdrawal of notice to file—cancellation of late filing penalties

Late filing penalties in respect of an income tax self assessment tax return can be cancelled¹ by HMRC if it withdraws² the notice to file the return (see E1.101B).

Has a valid notice to file a return been issued?

Before considering whether the taxpayer should be liable to a penalty for late filing, the Tribunal may consider

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

I4.265 Lifetime transfers reported late

A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

I4.142A Liabilities which are not discharged out of the estate

C2.1020 Employment-related securities options and capital gains

I3.750 POAT—introduction to existing arrangements

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

C2.501A Compensation and capital gains tax—overview

A4.557 Late filing penalties—company tax returns

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

B5.820 Charity's profits of trade—general liability to income tax

C2.1231 Leases—deemed premiums

I8.335 Valuation on death of partner in service

E1.1435 Appealing transactions in securities counteraction notices

I7.120A BPR and excepted assets

D1.1061 Substantial shareholding exemption—interaction with other reliefs

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

I5.1304 Beneficiary with contingent interest

E6.102K Statutory residence test—the definition of a 'home'