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<p>The 2015-16 Self-Assessment (SA) tax return typically has an online filing deadline
of 31 January 2017, the 2016-17 Self-Assessment (SA) tax return typically has an online
filing deadline of 31 January 2018 and correspondingly, the 2017-18 Self-Assessment
tax return typically has an online filing deadline of 31 January 2019.</p><p>The value
of payments attributed to late filing penalties for people filing late and after the
deadline of 31 January in (a) 2017, (b) 2018 and (c) 2019 is as follows:</p><p> </p><table><tbody><tr><td><p>Tax
Year penalty relates to</p></td><td><p>Penalty payments</p></td></tr><tr><td><p>2015-16</p></td><td><p>£133,669,000</p></td></tr><tr><td><p>2016-17</p></td><td><p>£111,272,000</p></td></tr><tr><td><p>2017-18</p></td><td><p>£75,363,000</p></td></tr></tbody></table><p>
</p><p>Note: Figures have been rounded to the nearest thousand. These figures have
been produced using an extract of the data provided for analytical purposes, and there
may be small differences between this and other HMRC systems including the live SA
system (CESA).</p><p> </p><p>This analysis is based on penalties created and payments
received to February 2020. The 2017-18, 2016-17 and 2015-16 figures cover a period
of 1, 2 and 3 years’ penalty payments respectively. More penalties will be issued
and paid in relation to all these years but further payments to recent years will
be relatively higher, so there will be greater changes to recent years. It is not
possible to make meaningful comparisons between different years’ figures.</p><p> </p><p>The
above figures include both full and part-payments for the initial £100 late filing
penalty, daily penalties, 6 month and 12 month late filing penalties. Late payment
penalties have not been included.</p><p> </p><p>These late filing penalties relate
to individuals who filed online after 31 January after the end of the corresponding
tax year and at least 3 months after they were issued with a notice to file; individuals
who have missed the 31 January deadline and who have not yet filed their SA return
for the corresponding tax year; and, individuals who did not need to file an SA return
for that tax year but received late filing penalties due to late notification.</p><p>
</p><p>The figures may include some penalty payments relating to Trust returns as
they receive the same penalty code. Penalty payments relating to partnership returns
are not included.</p><p> </p><p>Penalties are not used as a means of generating revenue.
HMRC want taxpayers to comply with their obligations.</p><p> </p><p>HMRC charge penalties
to encourage taxpayers to meet their tax obligations and to act as a sanction for
those who do not, so the majority who do pay correctly and on time are not disadvantaged.</p><p>
</p><p>Not all taxpayers who fail to submit their return on time will have to pay
a penalty. A penalty will not be payable if a taxpayer had a reasonable excuse for
not filing their return on time or if they no longer need to file a return.</p><p>
</p><p>HMRC will not know if a taxpayer has a reasonable excuse or no longer need
to file a return until the taxpayer tells HMRC.</p>
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