What happens if I miss the self-assessment tax return deadline?
Answered 11 March 2026
What happens if you miss the self-assessment tax return deadline?
Missing the self-assessment filing deadline triggers a structured series of escalating penalties under Schedule 55, Finance Act 2009.
What the law says
The penalties under Schedule 55 FA 2009 are charged in four escalating stages:
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Initial late filing penalty (Para. 3): A fixed £100 penalty is charged as soon as the return is filed late (i.e., after the 31 January deadline for online returns, or 31 October for paper returns).
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Daily penalties (Para. 4): If the return remains outstanding 3 months after the filing deadline, daily penalties accrue at £10 per day, up to a maximum of 90 days (i.e., a maximum of £900).
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Six-month penalty (Para. 5): If the return is still not filed 6 months after the deadline, a further £300 penalty is charged.
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12-month penalty (Para. 6): If the return remains outstanding 12 months after the deadline, a further £300 penalty is charged (though this can be higher — tax-geared — in cases involving deliberate withholding of information).
In addition, late payment penalties arise under Schedule 56, FA 2009 at the 30-day, 6-month, and 12-month stages for unpaid tax.
The total maximum penalty exposure from late filing alone (excluding tax-geared penalties and late payment penalties) is therefore £1,600 (£100 + £900 + £300 + £300).
The provisions on reasonable excuse are set out in Schedule 55, paragraph 23, and special reduction for special circumstances in paragraph 16.
HMRC guidance / practice
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There are three types of late filing penalties: the late filing fixed penalty, daily penalties, and the late filing (tax-geared) penalty.
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Customers may appeal against any late filing penalty on the grounds of reasonable excuse. The statutory appeal period is 30 days from the date of issue of the penalty notice, with HMRC allowing a further 7 days for printing and dispatch — giving an effective window of 37 days.
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An appeal against one penalty does not carry forward to a different penalty — each penalty requires a separate appeal.
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Grounds for appeal include: (a) fact (e.g., the return was actually filed on time), or (b) reasonable excuse (e.g., serious illness preventing filing). An insufficiency of funds is not a reasonable excuse for late payment unless attributable to events outside the customer's control.
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Where an appeal is received but the return has still not been filed, HMRC will not deal with the appeal until the return is submitted.
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HMRC also sends reminder notices (e.g., form SA309A) ahead of the 31 January deadline to prompt taxpayers who have not yet filed.
⚠️ Note: Interest also accrues on unpaid tax from the due date, separately from penalties. If you have missed the deadline, you should file as soon as possible to stop further penalties accruing.
Citation sources
Para 8, Sch. 55 FA 2009 6 month late filing penalty 300 5 January 2017 28 January 2017 Para 8, Sch. 55 FA 2009 Initial late filing penalty 100 5 January 2017 1 April 2017 Para 8, Sch. 55 FA 2009 2 months late filing penalty 200 5 January 2017 29 July 2017 Para 8, Sch. 55 FA 2009 6 month late filing penalty 300 5 February 2017 4 March 2017 Para 8, Sch. 55 FA 2009 Initial late filing penalty 100 5 February 2017 29 April 2017 Para 8, Sch. 55 FA 2009 2 months late filing penalty 200 5 February 2017
Customers may appeal against a late payment penalty on the grounds that there was a reasonable excuse for not paying the tax on time. An insufficiency of funds is not a reasonable excuse for failing to pay on time unless attributable to events outside the customer’s control. If the customer had a reasonable excuse for the failure but the excuse has ceased, the customer must remedy the failure without unreasonable delay after the excuse ceased. It follows therefore that payment should have been m
There are two possible grounds of appeal against a penalty relating to the late submission of an SA return, or penalty (surcharge for tax years 2009-10 and earlier) for late payment of tax Fact - for example, the return was delivered to HMRC on or before the filing date, the payment was made on time, or in late payment penalty cases (surcharge cases for tax years 2009-10 and earlier), where there is an agreed time to pay (TTP) arrangement already in place for that year Reasonable excuse - for ex
Prior to December 2000 most SA taxpayers that were not issued with a December statement of account were sent a special reminder. The only exception was taxpayers whose return had been captured and from whom no payment was due. A surcharge and penalty warning leaflet was enclosed with each special reminder issued. From December 2000, where a December statement is not issued, an appropriate reminder is issued shortly after the December statement run is complete, in the following circumstances If t
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