If you have a reasonable excuse, you can appeal against a penalty. Filing your return now stops the daily filing penalties from growing.
How late are the return and payment?
This estimate uses the GOV.UK penalty amounts listed below. Enter zero if you are not late or have already paid.
£0.00
- Initial late-filing penalty
- £0.00
- Daily penalties after 3 months
- £0.00
- Further filing penalty after 6 months
- £0.00
- Further filing penalty after 12 months
- £0.00
- Late-payment penalties
- £0.00
Late-payment interest is not included. HMRC may calculate the amount due differently based on your circumstances. General information only; this is not a calculator of any other tax, interest or penalties.
Not tax advice. Not affiliated with, or endorsed by, HMRC.
How the estimate is worked out
- Late filing: £100 immediately after the deadline; after 3 months, £10 for each day up to 90 days (£900 maximum); after 6 months and again after 12 months, 5% of tax due or £300, whichever is greater.
- Late payment: 5% of unpaid tax at 30 days, 6 months and 12 months. Interest may also be charged on the amount owed; the interest amount is not estimated here.
The daily penalty estimate starts after 3 calendar months from the 31 January 2027 deadline. The 6-month and 12-month thresholds are treated as 181 and 365 days for this estimate.
File now, then get your records in order
Filing stops further daily filing penalties from building. Keep income, expenses and tax dates together so the next return is easier to prepare.
Get the January filing checklist by email