do HMRC send penalty notices for ALL penalties for

late filing and late payment?

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Hi. Do HMRC post penalty notices to taxpayers for late filing and late payment of self-assessment tax returns for all penalties or only for penalites over 12 monhts late filing (ie based on bahaviour)? Thanks. 

Replies (7)

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By cbp99
17th Feb 2017 13:11

Perhaps I misunderstand the question, but how would anyone know that a penalty had been issued if HMRC did not post the penalty notice? And how would HMRC enforce the penalty?

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Replying to cbp99:
By forrest gump
17th Feb 2017 13:46

The penalties for late filing and late payment are fixed and once you miss payment or filing you know they will hit you - it's only the after 12 months based on behaviour that are not standard.

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Replying to forrest gump:
By JCresswellTax
17th Feb 2017 14:03

Don't talk crap man. Of course HMRC have to issue a penalty notice!

As CBP99 alludes to, how could HMRC possible chase a penalty that hasn't been issued!

Come on, this is just common sense!

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By AlgernonB
17th Feb 2017 15:45

HMRC have to serve a penalty notice, otherwise it's not valid. I'm guessing that you have a client who filed late for whatever reason, and s/he's surprised s/he hasn't had a penalty notice? HMRC are going through the late filers, and I've seen penalty notices arrive as late as mid-March for a 1st Feb filer.

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By Southwestbeancounter
17th Feb 2017 18:00

If you check your clients SA account online you will probably see it 'looming' although it might not have been received in the post yet.

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By Southwestbeancounter
17th Feb 2017 18:00

If you check your clients SA account online you will probably see it 'looming' although it might not have been received in the post yet.

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By Marion Hayes
19th Feb 2017 20:51

There seem to have been some weird results from the backlog at the end of January that a previous poster commented on. Two of my clients received amended tax calculations removing NIC as not registered (shush!!!)
Reregistered over phone.
They then received letters saying return not received by 31 January, and tax not paid. One submitted 10th January and the other on 30th January. Tax actually paid on time, and one had received a partial refund
I looked online and both accounts were now showing accurate receipt dates and payments on the right date and amount.
They have now received letters demanding back years NIC. A phone call to NICO was required to reinstate small earnings exception.
I wait with bated breath the next installment

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