Self Assessment late payment penalties
4 min read · 2025-01-15
If you pay your Self Assessment tax late, HMRC charges interest from day one and adds 5% surcharges at 30 days, 6 months, and 12 months.
- Interest is charged from the day after the deadline
- 5% surcharge if still unpaid 30 days after the deadline
- Another 5% at 6 months, and another 5% at 12 months
- These are separate from late filing penalties