CH61140 - Penalties for failure to file on time: in what circumstances is a penalty payable: filing date
A person is liable to a penalty where they fail to deliver a return or other document, see CH61180, by the filing date.
»Ê¹ÚÌåÓýapp filing date for a return or other document is the date by which it must be made or delivered to HMRC.
»Ê¹ÚÌåÓýapp person needs to file the return or other document by the date specified in the legislation. »Ê¹ÚÌåÓýapp filing date depends on the relevant legislation for each specific tax or duty, see CH61180.
Where we agree to withdraw a notice to file a self assessment tax return on request from a person then any late filing penalties that have been charged will be cancelled, see CH61700.
FA09/SCH55/PARA1