Policy paper
Late submission penalties
This measure deals with the changes that will affect taxpayers who submit Income Tax Self Assessment and VAT Returns late.
Documents
PDF, 184 KB, 28 pages
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PDF, 265 KB, 8 pages
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Details
Taxpayers must submit tax returns by specified dates. When taxpayers submit their returns late they generally incur a penalty.
This measure introduces a new points-based penalty regime for regular submission obligations (for example, return filing obligations), which replaces existing penalties for the taxes in scope.
A consultation with a summary of responses about late submission penalties is also available.
Updates to this page
Published 6 July 2018