Delayed late filing penalties for 2017/18 begin to issue
Last month we advised readers that HMRC were delaying the issue of self-assessment late filing penalty notices for 2017/18 to the end of April 2019 at the latest. HMRC confirmed in mid-April that the delayed late filing penalty notices were beginning to issue.
The daily penalty of £10 per day for late returns begins to accrue from 1 May 2019.