Commentary

A4.555A Late filing penalties—miscellaneous

Administration and compliance

A4.555A Late filing penalties—miscellaneous

A4.555A Late filing penalties—miscellaneous

Withdrawal of notice to file—cancellation of late filing penalties

Late filing penalties in respect of an income tax self-assessment tax return can be cancelled1 by HMRC if it withdraws2 the notice to file the return (see A4.102A).

Has a valid notice to file a return been issued?

Before considering whether the taxpayer should be liable to a penalty for late filing, the Tribunal may consider whether the taxpayer had the obligation to file in the first place. It follows that if there was no obligation, there could be no failure to comply and hence no penalty.

In Goldsmith3

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