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01st February 2016

I’ve missed the tax filing deadline – What can I do?

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The January deadline for electronically filing Income Tax Returns for the tax year ended 5 April 2015 has now passed and H M Revenue & Customs will automatically send out £100 Penalty Notices. Is there anything you can do?

If there is a genuine excuse which HMRC deems to be reasonable (that’s HMRC, not you!) then an appeal may be lodged against the penalty and HMRC may waive the penalty.

If it is just the case that you did not get round to filing your Tax Return, then the advice is to bring your affairs with HMRC up to date as soon as possible before further penalties are applied!

Penalties and Interest

Failure to submit your Tax Return or to pay the tax on time will lead to severe penalties:

  • An immediate £100 penalty if the Return is not submitted by 31 January.
  • If you take more than a further 3 months to submit your Return there will be a penalty of £10 per day up to a maximum of £900. 
  • If you take more than a further 6 months to submit your Return there will be a penalty of whichever is the greater of £300 or 5% of the tax due. 
  • If you take more than a further 12 months to submit your Return there will be a penalty of whichever is the greater of £300 or 5% of the tax due. There are in addition penalties for paying the tax late. 
  • If you pay the tax 30 days late the penalty is 5% of the tax unpaid at that date.
  • If you pay the tax 6 months late the penalty is a further 5% of the tax still unpaid.
  • If you pay the tax 12 months late the penalty is a further 5% of the tax still unpaid. 
  • On top of this HMRC can charge interest on tax paid late.

How can we help?

The Tax Team at Hewitsons can help with the completion and electronic submission of your Tax Return to HMRC and answer any queries you may have in relation to your personal Income Tax affairs.

Please contact Elaine Morgan in our Northampton Office or Matthew Neave in our Cambridge Office for further information.