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Home / Simons-Taxes /Administration and compliance /Part A4 Returns, assessment and collection /Division A4.5 Penalties /Late filing penalties / A4.556 Late filing penalties—assessment, payment and appeals

A4.556 Late filing penalties—assessment, payment and appeals

Administration and compliance

Assessment

Once a person has become liable to a late filing penalty, HMRC is required to assess the penalty and notify the taxpayer of the assessment¹. The notice of assessment must specify the tax year or period involved.

For procedural and enforcement purposes, the penalty assessment is treated in the same way as an assessment to tax and may be combined with an assessment to tax².

See

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E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

C1.106 Allowable capital losses

D1.8101 Groups of companies

B5.301 Intellectual property—overview

B2.218 Surplus business accommodation

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

B2.413 Car hire

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

I5.251 Absolute entitlement by the life tenant

E8.811 National Insurance number—refusal of application

C2.1231 Leases—deemed premiums

D6.618 Capital treatment on a purchase of own shares—HMRC advance clearance and reporting obligations

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

B8.210 Restrictions on sideways loss relief

B2.319 Duality of purpose—apportionment of the expenditure

D1.404B Large company definition for R&D tax relief

E4.115 Employment income—place of performance of duties

E4.1167 Payments made after leaving and after issue of form P45