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Self Assessment – late tax return penalty

About this notice

HMRC have sent you a late tax return notice of penalty assessment, sometimes called a ‘penalty notice’. You have received this notice from HMRC because they have asked you to complete a self assessment tax return and either they have received it late or have not yet received it at all. Do not ignore this notice, you must decide what action you now need to take.

See also: Self Assessment: appeal against penalties for late filing and late payment (Link takes you to HMRC website)

There are many reasons why you may need to fill in a tax return for HMRC. Although one of the most common reasons is when you are self employed, there are many other circumstances when it is also necessary. Use the tool on GOV.UK to see whether you need to file a tax return or check out the criteria for self assessment.

An example of a penalty notice letter can be found here. This includes notes about what the sections mean - please note that the links in the notes will take you to an external website.

We also include at the bottom of this page a Question and Answer decision tree on what to do when you receive a penalty notice. This has been provided to us from the Low Incomes Tax Reform Group.

What to do next

If the penalty is correct you will need to make arrangements to pay the amount on the penalty notice as soon as possible. If you are unable to pay, please read further advice here. You should also file the tax return if you have not already done so.

If you think you have grounds to make an appeal against the penalty, then follow this guidance.

Alternatively you can find out what to do next by answering the questions below.

If you are still unsure, give us a call on the phone number at the top of this screen.

Posted in: Problems paying your tax