What are the penalties for filing late?
£100 the day after 31 January, even if you owe nothing. It escalates from there with daily penalties after three months.
Last checked 12/09/2026.
£100 immediately, the day after 31 January. That one applies even if your bill is zero, which surprises people every year.
Filing late
| How late | Penalty |
|---|---|
| 1 day | £100 |
| 3 months | £10 a day, up to 90 days, so up to £900 on top |
| 6 months | A further 5% of the tax due, or £300, whichever is more |
| 12 months | Another 5% of the tax due, or £300, whichever is more |
Paying late
Separate from the filing penalties, and charged as a percentage of the unpaid tax at 30 days, 6 months and 12 months, with interest running throughout.
The two stack. A return filed a year late on a bill that was also never paid can easily cost more in penalties than the tax itself.
Sources
Related
When do I have to pay my tax bill?
By 31 January following the end of the tax year, with a second instalment on 31 July if you are making payments on account.
HMRC & taxUpdated 19/08/2026
What if I cannot pay my tax bill?
File on time anyway, then set up a Time to Pay arrangement with HMRC. Interest still applies but the late-payment penalties can be avoided.
HMRC & taxUpdated 19/08/2026
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