Published 13 October 2014
Last updated 6 May 2022
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6 May 2022
The ‘If you need help’ section has been updated to include how to get help from HMRC if you need extra support. The following section has also been added, ‘Our privacy policy’ to find information on what you can expect from us when we ask for information or hold information about you.
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30 April 2019
Text relating to the 10% penalty restriction has been updated following comment in cases heard at tribunal
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15 December 2017
This factsheet has been updated to include new legislation about when a penalty is restricted because of the timing of the disclosure.
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10 March 2017
Updates have been made to paragraph ‘When we will not charge you any penalties for failure to file on time’.
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13 October 2014
First published.
