Partner Article

Self-assessment penalties now in force

Businesses who have failed to fill in their self assessment tax returns online should do so as soon as possible to minimise the risk of penalties, according to a Newcastle accountant.

Online self-assessment returns for 2010/11 were due on 31 January 2012, with anyone missing this deadline receiving an immediate automatic £100 penalty.

New rules mean that if a return is more than three months late, HM Revenue and Customs (HMRC) will impose an additional penalty of £10 for each day that it remains outstanding, up to a maximum of 90 days.

Graham Purvis, partner at Robson Laidler, is now advising firms to file their returns immediately to minimise any penalties. He said: “If you have not yet filed your self-assessment tax return online then you will now be liable for daily penalties, in addition to the £100 fine you have already been charged.”

“If your return remains outstanding for six or 12 months then at each of those points you will face additional penalties for each period respectively of at least £300 or five per cent of the tax due, whichever is greater.

“If you have received a penalty but do not think you should be in the self-assessment system then you should inform HMRC immediately as the return and any fines may be cancelled.”

This was posted in Bdaily's Members' News section by Ruth Mitchell .

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      • 19. view::frontend._artivent:58
      • 21. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
      • 22. /vendor/laravel/framework/src/Illuminate/View/View.php:142
      • 23. /vendor/laravel/framework/src/Illuminate/View/View.php:125
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      Backtrace
      • 20. /app/Domain/Profiles/Profile.php:116
      • 21. view::frontend._artivent:61
      • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
      • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:142
      • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:125
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      Backtrace
      • 16. /vendor/laravel/framework/src/Illuminate/Support/Traits/ForwardsCalls.php:23
      • 19. /app/Domain/Profiles/Profile.php:127
      • 20. view::frontend._artivent:62
      • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
      • 23. /vendor/laravel/framework/src/Illuminate/View/View.php:142
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      Backtrace
      • 16. /vendor/laravel/framework/src/Illuminate/Support/Traits/ForwardsCalls.php:23
      • 19. /app/Domain/Profiles/Profile.php:127
      • 20. /app/Domain/Profiles/Profile.php:150
      • 21. view::frontend._artivent:63
      • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
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      Backtrace
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      • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
      • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:142
      • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:125
      • 26. /vendor/laravel/framework/src/Illuminate/View/View.php:90
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      Backtrace
      • 16. /vendor/laravel/framework/src/Illuminate/Support/Traits/ForwardsCalls.php:23
      • 19. /app/Domain/Profiles/Profile.php:127
      • 20. view::frontend._artivent:78
      • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
      • 23. /vendor/laravel/framework/src/Illuminate/View/View.php:142
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      Backtrace
      • 16. /vendor/laravel/framework/src/Illuminate/Support/Traits/ForwardsCalls.php:23
      • 19. /app/Domain/Profiles/Profile.php:127
      • 20. view::frontend._artivent:89
      • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
      • 23. /vendor/laravel/framework/src/Illuminate/View/View.php:142
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      • 16. /app/Http/ViewComposers/SimpleComposer.php:15
      • 21. /vendor/laravel/framework/src/Illuminate/View/Concerns/ManagesEvents.php:179
      • 22. /vendor/laravel/framework/src/Illuminate/View/View.php:123
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      • 17. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
      • 18. /vendor/laravel/framework/src/Illuminate/View/View.php:142
      • 19. /vendor/laravel/framework/src/Illuminate/View/View.php:125
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      • 19. /vendor/laravel/framework/src/Illuminate/View/View.php:125
      • 20. /vendor/laravel/framework/src/Illuminate/View/View.php:90
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      Metadata
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      • 19. /vendor/laravel/framework/src/Illuminate/View/View.php:125
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      Metadata
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      Metadata
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      Metadata
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      • 21. /vendor/laravel/framework/src/Illuminate/View/Concerns/ManagesEvents.php:179
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