Millions met the self assessment deadline earlier this year, but households that still have not filed their tax return are now facing additional daily penalties from HM Revenue and Customs (HMRC).
The tax authority has confirmed that people who missed the 31 January 2026 filing deadline may be charged £10 per day once their return is more than three months late. The charges, which began after the three-month threshold was reached, can continue accumulating up to a set limit if a return remains outstanding.
According to HMRC, anyone who failed to submit a self assessment tax return by 31 January 2026 would already have received an automatic £100 fixed penalty, regardless of whether tax was owed or whether any tax due had been paid on time. The daily penalties now apply to those who still have not filed.
Daily Penalties Apply after Three Months
HMRC has confirmed that additional penalties of £10 per day are charged once a tax return is more than three months late. According to information published by the tax authority and reported by several UK news outlets, these daily charges can reach a maximum of £900.
The measure means that every extra day a return remains unfiled results in another £10 being added to the penalty total. Some reports have highlighted that this equates to £70 over the course of a week for taxpayers affected by the rule.
According to HMRC, the late filing penalty structure includes an initial £100 penalty, followed by daily penalties after three months. The tax authority states: “If you send your tax return late you’ll get the following late filing penalties: an initial £100 penalty; after 3 months, additional daily penalties of £10 per day, up to a maximum of £900.”
HMRC has also noted that all partners may be charged a penalty if a partnership tax return is submitted late. Taxpayers are being encouraged to file outstanding returns as soon as possible in order to avoid further charges.
Further Charges and Interest Can Follow
The penalties increase if a return remains outstanding for longer periods. According to HMRC, after six months a further penalty of 5% of the tax due or £300 applies, whichever amount is greater. After 12 months, another charge of 5% of the tax due or £300 is added, again whichever is greater.
Separate penalties can also apply where tax remains unpaid. HMRC states that taxpayers may face charges amounting to 5% of unpaid tax after 30 days, six months and 12 months. Interest is also charged on outstanding amounts.
The authority says penalties must generally be paid within 30 days of the date shown on the penalty notice. Interest may be charged if payment is made after that deadline. Taxpayers can settle penalties through a range of methods, including online banking, bank transfer, direct debit, payment at a bank or building society, or by cheque through the post.
Following the January deadline, HMRC Chief Customer Officer Myrtle Lloyd thanked those who had filed on time and urged anyone who had missed the deadline to act quickly. According to HMRC, Lloyd said: “Anyone who missed the deadline should file their return as soon as possible, as penalties and late payment interest may be charged.”
HMRC continues to advise taxpayers to use its digital services and to submit outstanding self assessment returns without delay to prevent additional penalties from building up.
