HM Revenue & Customs (HMRC) has notified the Tax Faculty that it has started to issue the £100 late filing penalties for 2017/18 self assessment returns that were not filed by 31 January 2019. The penalty notices are being issued later than usual to free up staff in HMRC call centres and back office for EU Exit related work.

HMRC will start to issue the notices this week (starting 1 April 2019) but they may take some time to arrive. Daily penalties will be charged from 1 May 2019 (for returns filed online) so there is limited time for taxpayers and agents to file any outstanding returns without incurring daily penalties.

If you need help, please contact a member of our Private Client Team on 01788 539000.