SALF207 - Self Assessment Tax Returns: sanctions against a failure to file a Tax Return: introduction
There are rules to penalise those taxpayers who fail to file a tax return on time where a notice to file has been given, and rules that allow HMRC to establish a tax charge in the absence of a completed tax return.
The sanctions are:
- financial penalties for a failure to file a tax return on time
- a determination by HMRC of the tax they believe is due. This determination is treated as a self assessment unless/until it is superseded by a self assessment tax return filed by the taxpayer (see SALF209).