What are the penalties for late filing of a self-assessment return?
Answered 17 March 2026
Based on all the sources gathered, here is a comprehensive answer on the penalties for late filing of a self-assessment return.
Penalties for Late Filing of a Self-Assessment Tax Return
What the law says
The penalties for late filing of a self-assessment return are imposed under Schedule 55 of the Finance Act 2009, which came into force on 6 April 2011 in relation to returns for the tax year 2010-11 and subsequent years.
The penalty structure, as confirmed by tribunal decisions applying Schedule 55, is as follows:
| Stage | Trigger | Penalty |
|---|---|---|
| Initial penalty | Failure to file by the filing date | £100 (para 3, Sch 55) |
| Daily penalties | Return still outstanding after 3 months (for up to 90 days, from a date specified in an HMRC notice) | £10 per day (para 4, Sch 55) |
| 6-month penalty | Return not filed within 6 months of the filing date | £300 or 5% of the tax liability shown in the return, whichever is greater (para 5, Sch 55) |
| 12-month penalty | Return not filed within 12 months of the filing date | £300 or 5% of the tax liability shown in the return, whichever is greater (para 6, Sch 55) |
As stated in the tribunal decision in Godliman: "A penalty of £100 is payable if a person fails to make or deliver a self-assessment tax return on or before the filing date. If, after three months, the return has not been filed a person is liable to a penalty of £10 for each day that it remains outstanding for a period of up to 90 days from the date specified in a notice from HMRC. A penalty is payable of £300 or 5% of any liability to tax (if greater than £300) which would have been shown in the return if the return is not filed within six months. A further penalty is payable of £300 or 5% of any liability to tax (if greater than £300) which would have been shown in the return if the return is not filed within 12 months."
This means the maximum total penalty for a return filed more than 12 months late (with no tax liability) is £100 + £900 (90 × £10) + £300 + £300 = £1,600, as illustrated in the Gill case.
The filing deadlines are:
- 31 October (paper return)
- 31 January (online/electronic return)
HMRC guidance / practice
- HMRC's guidance confirms that self-assessment tax return deadlines and penalties are a distinct regime, separate from PAYE, VAT, and other taxes.
- Where a paper return is received late, HMRC includes a message on the SA302 tax calculation alerting the taxpayer that a £100 penalty will be charged, and encouraging online filing by 31 January in future.
- A taxpayer who files a paper return late cannot avoid the penalty by subsequently filing online before 31 January.
- HMRC may accept a reasonable excuse for late filing, in which case penalties may not apply or may be cancelled. For example, COVID-19 was accepted as a reasonable excuse for appeals against 2020-21 late filing penalties.
- HMRC guidance also notes that offshore penalties may increase the 12-month penalty where offshore income or assets are involved.
Citation sources
From 6 April 2011, HMRC can charge an increased penalty where an inaccuracy penalty, or a failure to notify penalty, arises and the income or asset that gives rise to the penalty is held outside of the UK. The penalty for failing to submit a return for 12 months can also be increased where offshore assets or income are involved. The level of the penalty depends on how readily the foreign jurisdiction shares information with the UK and only applies to Income Tax and Capital Gains Tax. Read the HM
2016, HMRC had said “I am pleased to tell you that in view of your attempts to file your 2014-15 return, [the officer] has agreed to cancel the penalty” and therefore no late filing penalties of £1,600 are due or payable for the 2014-15 tax year. In relation to the 2015-16 tax year, Ms Gill argued that she had income of less than the personal allowance at the time of £10,600 and, therefore, she should not be required to file a self assessment tax return and HMRC should withdraw the penalties of
Where a paper return is received late, the SA302 tax calculation includes a message advising customers who filed their paper return late that a penalty will be charged. The message says: "We received your paper tax return after the 31 October deadline. Next year, if you file online you have until 31 January to send your return. Go to GOV.UK and search ‘Self Assessment’, choose ‘File your Self Assessment tax return online’." This message will not be issued in Trust cases.
For 2007-08 and later years, for individuals, trustees and partnerships where there are no company partners the filing date is the later of 31 October where a paper return is received and a paper return or Notice to File was issued on or before 31 July 31 January where an online return is received and a paper return or Notice to File was issued on or before 31 July 3 months and 7 days after issue of a paper return, where the paper return was issued after 31 July. This applies to both online and
Citation, commencement and interpretation 1 1 This Order may be cited as the Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011 and comes into force on 1st April 2011. 2 In this Order “return period” means each period of three months ending with 31st March, 30th June, 30th September or 31st December for which a return must be made under section 254(2) of the Finance Act 2004 (pension schemes;
Due to the impact of COVID-19 on individuals and businesses, we recognise that some customers and agents may have difficulty meeting their filing obligations. HMRC has advised that COVID-19 may be accepted as a reasonable excuse for appeals made against a 2020 to 2021 late filing penalty for Self Assessment customers.
INTRODUCTION 1. This is an appeal by Ms Godliman (“the Appellant”) against penalties imposed by HMRC totalling £1,400 under Schedule 55 of the Finance Act 2009 for the late filing by the Appellant of her self-assessment (‘SA’) tax returns for the tax years ended 5 April 2018 and 5 April 2019. 2. Under section 8 of the Taxes Management Act 1970 (“TMA”), a person may be required to make and deliver a self-assessment tax return by 31 October following the end of the tax year to which the return rel
Penalties for late filing of returns and paperwork or late payment differ according to which tax you are dealing with. Self Assessment tax return deadlines and penalties What counts as reasonable excuse when an online tax return is filed late PAYE and National Insurance late payment penalties PAYE penalties for late and inaccurate returns Missed VAT deadlines for accounting periods starting on or after 1 January 2023 Missed VAT deadlines for accounting periods starting on or before 31 December 2