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<p>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> </p><p>The value of payments
attributed to late filing penalties for people filing late and after 31 January for
these two tax years has been provided below.</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>2016-17</p></td><td><p>£106,244,000</p></td></tr><tr><td><p>2017-18</p></td><td><p>£63,956,000</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 the live SA system.</p><p> </p><p>This analysis
is based on penalties created and payments received to 3 January 2020. The 2017-18
figures cover a period of 11 months. The 2016-17 figures cover a period of 23 months.
HMRC anticipate that more penalties will be issued and paid in relation to 2017-18,
so it is not possible to make meaningful comparisons between the two sets of 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:</p><p>• 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</p><p>• Individuals who have missed the 31 January deadline and who have not
yet filed their SA return for the corresponding tax year</p><p>• 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>As with the answer to PQ268996, 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 and to file their returns on time.</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 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 needs
to file a return until they inform HMRC.</p>
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