Self Assessment
Self Assessment Penalties
What HMRC charges if you file or pay late, and what to do if you have already missed a deadline.
Late filing penalties
How late filing penalties build up: the £100 immediate fine, daily penalties, and 6 and 12 month escalations.
5 min read
Self Assessment late payment penalties
Interest plus 5% surcharges at 30 days, 6 months, and 12 months. How to limit the damage if you cannot pay on time.
4 min read
Late filing vs late payment
These are two different penalty regimes. Filing late triggers fines even if you owe nothing. Here is the difference.
3 min read