Penalties

[dally]

If HMRC issue SA 900s outside of usual time is the filing deadline 3 months thereafter or 3 months and 7 days after date of issue. Are penalties for late returns (as opposed to late payment) based from the 3 months date or from 3 months and 7 days? Is there HMRC published guidance on this?

Thank you.

[bd6759]

In most cases, by concession, HMRC allows 3 months and 7 days.

https://www.gov.uk/hmrc-internal-manual ... /sam123038

The same applies for payment, unless there is a failure to notify offence. It is best to make sure payment is made before 31 January even if the return isnt due until later.