Delay in issuing 2017-18 self-assessment late filing penalty notices

Mar 11, 2019

According to Agent Update 70, HMRC are delaying the issue of late filing penalty notices for 2017/18 self-assessment returns which were due online by 31 January 2019. These would normally have issued in February but will now be issued before the end of April 2019 at the latest i.e. before the three month daily penalty begins to accrue. HMRC advise that these will issue sooner if the EU Withdrawal Agreement is agreed.

This decision is part of HMRC's EU Exit contingency planning which is intended to free up staff in its call centres and back office for EU Exit related work.

The late filing penalty is £100 for a tax return which is filed up to 3 months late after which a daily penalty of £10 per day accrues for up to 90 days (maximum of £900). Further penalties are charged for later returns.

The penalties for 2017/18 tax returns filed on paper after 31 October 2018 and also after 31 January 2019 are expected to be issued in the usual timeframe.