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Introduction

If the self assessment tax return is not filed by the due date and the taxpayer does not have a reasonable excuse for late filing, penalties will be charged. The amount of the penalty depends on:

1. •

   the tax year in question

2. •

   the length of time the return is outstanding, and

3. •

   the behaviour of the taxpayer (higher penalties are charged if the failure to file is deliberate)

For details of the due date for filing the return, see the Self assessment filing deadline guidance note.

For details of reasonable excuse in relation to late filing, see the Self assessment ― reasonable excuse for late filing guidance note.

This guidance note discusses the penalty regime which has applied since 2010/11 and the higher penalties due where offshore matters, offshore asset moves or offshore transfers are involved. It also covers when a penalty notice might be cancelled and how to appeal a penalty notice.