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).<\/p>\n\n\n\n
The tax authority has confirmed that people who missed the 31 January 2026 filing deadline may be charged \u00a310 per day<\/strong> 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.<\/p>\n\n\n\n According to HMRC, anyone who failed to submit a self assessment tax return by 31 January 2026<\/strong> would already have received an automatic \u00a3100 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.<\/p>\n\n\n\n HMRC has confirmed that additional penalties of \u00a310 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 \u00a3900<\/strong>.<\/p>\n\n\n\n The measure means that every extra day a return remains unfiled results in another \u00a310 being added to the penalty total. Some reports have highlighted that this equates to \u00a370 over the course of a week for taxpayers affected by the rule.<\/p>\n\n\n\n According to HMRC, the late filing penalty structure includes an initial \u00a3100 penalty<\/strong>, followed by daily penalties after three months. The tax authority states: \u201cIf you send your tax return late you\u2019ll get the following late filing penalties: an initial \u00a3100 penalty; after 3 months, additional daily penalties of \u00a310 per day, up to a maximum of \u00a3900.\u201d<\/p>\n\n\n\n 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.<\/p>\n\n\n\nDaily Penalties Apply after Three Months<\/strong><\/h2>\n\n\n\n