People who have a genuine excuse may win their appeal without the need for a hearing, as HM Revenue and Customs may agree with you if you show a determination to go to the Tax Tribunal. If you have a good reason for missing the deadline, such as an emergency trip to hospital or a bereavement, then you should tell HMRC. If your estimate is right and all tax has been paid on time, this will reduce the late payment penalties (but will not avoid late filing penalties).

Tip from TaxAid If your tax return will be late, but you have a good idea what the tax will be, make that payment by the due date. For more information on interest and payments on account, see our self assessment – paying tax page. You will also be charged interest on late payments on account (which are due on 31 January and 31 July). If your tax is due on 31 January and is not paid on time, interest will run from 1 February.

If you pay your tax late you will be charged interest. You can download the usual appeal form SA370 from the Gov.uk website. If there are exceptional circumstances which explain why you missed the tax return filing deadline, you can appeal against the penalty. There is a summary and examples of how this works in compliance factsheet CC-FS11 ‘Late notification penalties’ which can be downloaded from the leaflets section of the Gov.uk website. The size of these penalties depends on taxpayer behaviour. These are based on the tax due and unpaid at ‘due date’ – normally the 31 January following the end of the tax year. If HMRC is not notified in time ‘failure to notify’ penalties can apply. So Maggie must tell HMRC about the rental income by 5 October 2017 at the latest. Maggie inherits a house and first rents it out in June 2016. If you have a new source of income on which there is a tax liability, you should notify HMRC by 5 October following the end of the tax year in which the income arose.Įg. Penalties for failing to notify liability to pay tax Another 5% of tax unpaid after 12 months.Another 5% of tax unpaid after 6 months.If you are in a business partnership the penalties apply both to the late submission of the partnership return and to the individual partner’s returns. In exceptional circumstances a higher penalty of up to 100% of the tax due is possible If you are 12 months late, you will be charged another £300 (or 5% of the tax owing if this is greater).If you are six months late there will be a penalty of £300 (or 5% of the tax owing if this is greater).If you are three months late, you will be charged a daily penalty of £10 per day, up to a maximum of £900.tax returns for the year to 5 April 2017, should be filed on paper by 31 October 2017, or on-line by 31 January 2018 If you miss the filing dates of 31 October following the end of the tax year (for paper returns) or 31 January next following (for on-line submission), you will be charged a penalty of £100, and this will not be refunded, even if no tax is owing.You will be charged a penalty, even if you do not owe any tax.There are penalties for late payment of tax, late filing of tax returns and late notification of liability to pay tax. What happens if my tax return is late? Penalties: The revised due date will be shown on the Tax Return/notice to file that you are sent. If you register for self assessment late (within three months of the filing deadline or later), the deadline is extended to three months from the date of issue of the return.

You will be sent your Tax Return – or a notice to file on-line – about May after the end of the tax year. So the 2017 Tax Return (for the tax year 2016-2017) is due by 31 st October 2017, if filed by paper, or by 31 st January 2018, if filed on-line. Your Tax Return must normally be filed (completed and submitted to HM Revenue and Customs) by 31 October following the tax year end (5 April) if you file on paper, or by 31 January following the tax year end if you file on-line. There is a two year time-limit from the end of the tax year in which to ask HMRC to withdraw a tax return. If HMRC agrees, this will means that you no longer have to file a return and any penalties issued for missing the tax return filing deadline will be set aside. If you consider that you do not need to submit a tax return, for example because all your income is taxed under PAYE, you can phone HMRC on 03 and ask for the tax return to be withdrawn. For years where the bill has not been estimated you have four years from the end of the tax year in which to submit the return. You have only three years from the 31 January filing date to replace the estimated bill. This estimated bill will stand until you send in the completed Tax Return. If you do not submit a completed Tax Return, you will be fined and HMRC may issue an estimated tax bill (called a ‘determination’). If you receive a Tax Return, you are legally obliged to complete it, even if you think it is not relevant to you.

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