HMRC to issued Penalty Notices for non submission of 2010/ 2011 Self Assessment Returns

Around half a million people who still haven’t sent their 2010/11 tax returns to HM Revenue & Customs (HMRC) will start to receive additional penalty letters from this week.

New penalties were introduced in April 2011 to boost the incentive to file and reduce the costs to taxpayers of chasing up missing forms. As a result, anyone who ignores their Self Assessment filing obligations is now liable to higher penalties than in previous years. The tax year 2010/2011 is the first year that HMRC are issuing late filing penalties even if there is no tax to pay.

The penalties being issued from today will be for a minimum amount of £1,200,comprising:

  •  the maximum £900 in daily penalties for non-filing
  • a further late-filing penalty of £300 or 5 per cent of the tax due (whichever is higher).

People who receive a late-filing penalty can appeal against it if they think they have a reasonable excuse for not sending their tax return; for example, a family illness or bereavement.

Anyone who has received a late-filing penalty and has not sent in a return, but thinks they don’t need to be in Self Assessment, can still potentially apply to be taken out of Self Assessment.

Go to to check what to do if you think you don’t need to be in Self Assessment. If HMRC agrees, the return and any penalty will be cancelled.