Policy paper

Late submission penalties

This measure deals with the changes that will affect taxpayers who submit Income Tax Self Assessment and VAT Returns late.

• From: HM Revenue & Customs
• Published: 6 July 2018

Documents

Late submission penalties

HTML

Draft legislation

PDF, 184 KB, 28 pages

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Explanatory note

PDF, 265 KB, 8 pages

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Details

Taxpayers must submit tax returns by specified dates. When taxpayers submit their returns late they generally incur a penalty.

This measure introduces a new points-based penalty regime for regular submission obligations (for example, return filing obligations), which replaces existing penalties for the taxes in scope.

A consultation with a summary of responses about late submission penalties is also available.

Published 6 July 2018