What will HMRC charge me for a late tax return?
Short answer
£100 the day the return is late, whether or not you owe any tax. After three months HMRC adds £10 a day for up to 90 days (£900), then at six months and again at twelve months a further 5% of the tax due or £300, whichever is more. Paying late is charged on top and separately.
The bands stack rather than replace each other, so the bill grows in steps. Enter three things and you will see exactly which bands you are in, what each one costs and the date the next one starts. Nothing is stored and you do not need an account.
Why the bill jumps rather than creeps
A day late and three months late cost the same: £100. The moment you pass the three-month mark, though, HMRC starts charging £10 for every day the return is still outstanding, and keeps charging for 90 days. That single band is worth £900 — nine times the initial penalty — and it is the one most people are unaware of until the notice arrives.
At six months a fourth penalty lands: the greater of £300 and 5% of the tax you owe. At twelve months the same charge is made again. Someone twelve months late with a £40,000 bill is looking at £5,000 in filing penalties alone, before any late payment charge or interest.
Late payment is a separate ladder — 5% of what is still outstanding at 30 days, at six months and at twelve months. Filing on time but paying late avoids the first ladder entirely, which is why it is almost always worth submitting the return even when you cannot yet pay the tax.
Common questions
How much is the penalty for filing a Self Assessment return late?
£100 as soon as the deadline passes, whether or not you owe any tax. If the return is still outstanding three months later HMRC adds £10 for each further day, up to £900. At six months and again at twelve months there is a further penalty of the greater of £300 and 5% of the tax due.
Do I get a £100 penalty even if I owe no tax?
Yes. The initial £100 is for the return being late, not for the tax. It applies even when you owe nothing or are due a refund. Only the 6 and 12 month penalties are calculated from the amount of tax owed.
What are the penalties for paying late, as opposed to filing late?
Late payment is charged separately: 5% of the tax still unpaid 30 days after the deadline, a further 5% at six months, and a further 5% at twelve months. HMRC also charges interest from the day the payment was due, on top of the penalties.
What is HMRC's late payment interest rate?
HMRC charges late payment interest at the Bank of England base rate plus 4 percentage points, and it runs from the day the tax was due rather than from the day a penalty is charged — so it applies even where no penalty does. The rate moves whenever the Bank of England moves the base rate, so check HMRC's current-rates page for today's figure rather than trusting a number quoted in an article. Interest is not a penalty and cannot be appealed on a reasonable-excuse basis; it is the cost of HMRC being out of the money.
Can I appeal a late filing penalty?
Yes, if you have a reasonable excuse — for example a serious illness, a bereavement, a hospital stay, or a failure of HMRC's own service that stopped you filing. You normally have 30 days from the date on the penalty notice. Not having the money to pay the tax is not, on its own, a reasonable excuse for filing late.
Does Making Tax Digital change these penalties?
For taxpayers mandated into Making Tax Digital for Income Tax, quarterly updates fall under a separate points-based late submission regime rather than the fixed amounts above. You accrue a point per missed deadline and a financial penalty once you reach the threshold. The figures on this page are the Self Assessment penalties, which is what applies to the annual return.
When is the Self Assessment deadline?
Online returns and the tax payment are both due by 31 January following the end of the tax year. A 2025/26 return, for the year ended 5 April 2026, is due by 31 January 2027. Paper returns are due three months earlier, by 31 October.
Other free tools
This tool applies HMRC's published Self Assessment penalty rules, last reviewed on 5 September 2026. It is not tax advice, it does not model interest, and it does not account for individual circumstances such as a reasonable excuse, a time to pay arrangement, or penalties HMRC may increase where it considers information was withheld deliberately. Check HMRC's own guidance or speak to an accountant if you are unsure. See where EasyTax stands with HMRC.