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The new tax return penalty regime

Late tax return penalties

Background

The penalty regime for tax returns and late tax payments has changed. This will affect tax returns for 2010/11 onwards. It is expected that the changes will result in more people being caught by the £100 penalty for late filing of self-assessment tax returns. Additional penalties will be charged for returns still unfiled after 3 months of the filing deadline, including daily and tax geared penalties.

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Download  Tax Return Penalty Regime (PDF)

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