Commentary

A4.556 Late filing penalties—assessment, payment and appeals

Administration and compliance

A4.556 Late filing penalties—assessment, payment and appeals

A4.556 Late filing penalties—assessment, payment and appeals

Assessment

Once a person has become liable to a late filing penalty, HMRC is required to assess the penalty and notify the taxpayer of the assessment1. The notice of assessment must specify the tax year or period involved.

For procedural and enforcement purposes, the penalty assessment is treated in the same way as an assessment to tax and may be combined with an assessment to tax2.

See A4.594 for the time limit within which the late filing penalty must be assessed.

In relation to a failure to make a return with a filing date later than

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial