Late filing penaltiesA4.550 Harmonised regime for late filing penaltiesFor the latest New Development, see ND.1903.Under the harmonised penalty regime, penalties for failure to make a return on time (the 'late filing penalty') apply across a range of taxes1. For direct tax returns, these penalties came into force on the following dates:Late filing (failure to make returns on time)Commencement dateCommencement provisionIncome tax self assessment returns (see A4.552)26 April 2011SI 2011/702, art 2Class 4 national insurance contributions (see E8.319)6 April 2011SSCBA 1992, s 16(1)(c)Student loan repayments due under self assessment returns6 April 2011SI 2009/470, reg 40(1),
For the latest New Development, see ND.1903.
Under the harmonised penalty regime, penalties for failure to make a return on time (the 'late filing penalty') apply across a range of taxes1. For direct tax returns, these penalties came into force on the following dates:
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.