Penalties –  what HMRC is saying

Read HMRC's statement on the issue of penalties

HMRC states the following:

'HMRC does not want to charge penalties – we want people to report, file or pay on time.

HMRC wants to help people who are trying to do the right thing rather than penalise them, and focus our penalties on those who persistently break the rules.

Whether it's customers filing their self-assessment return late or employers missing PAYE filing deadlines, HMRC will accept most appeals at face-value if they are received on time and contain a reasonable excuse in line with our published guidance.

HMRC will select some appeals for more in-depth review where they do not appear in line with our guidance or are from those who persistently miss deadlines.

This risk-based approach to penalties is in line with the likely direction outlined in the HMRC penalties: a discussion document, issued earlier this year.'

For more information, see the HMRC discussion document on penalties