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<p>The 2018-19 Self-Assessment tax return typically has an online filing deadline
of 31 January 2020.</p><p>The value of payments attributed to late filing penalties
for people filing late and after the deadline of 31 January 2020:</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>2018-19</p></td><td><p>£18,558,000</p></td></tr></tbody></table><p>
</p><p>Note: The figure has been rounded to the nearest thousand. The figure has 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 4 September 2020. It includes penalty payments made during a period of
about six months. Further penalties will be issued and paid relating to this tax return.</p><p>
</p><p>The figure provided should not be compared with previous figures provided for
earlier years. More penalties will be issued and paid relating to all 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 payments for the initial £100
late filing penalty. 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 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. 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 recognise that
because of the exceptional circumstances presented by COVID-19, some taxpayers will
not be able to meet their tax obligations on time, or appeal or review HMRC decisions
within the usual time limit. HMRC’s approach has been to collect the tax and penalties
due in a way that recognises the challenges that businesses and individuals are facing,
and these figures reflect that approach.</p><p> </p>
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