This page currently only applies to returns required for income tax, capital gains tax, bank payroll tax, the registered pension schemes legislation, annual tax on enveloped dwellings and stamp duty reserve tax. It does not apply to the Construction Industry Scheme (CIS), see CH62300+.

A person is liable to a 12 month further penalty if the return or other document remains outstanding after 12 months from the penalty date, see CH61160.


Edward has not filed his 2014-15 ITSA return. The filing date is 31 January 2016. The penalty date is 1 February 2016. If the failure continues, Edward will be liable to the following penalties.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.