Self Assessment Late Filing & Payment Penalties 2025
Current Interest Rate: 8.0%
This calculator uses the latest HMRC penalty rules effective from August 2025.
📅 Enter Your Details
Filing Information
Payment Information
💷 Your Penalties
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Enter your details and click Calculate to see your penalties
Important Information
Late Filing Penalties:
£100 immediately after deadline
£10/day after 3 months (max 90 days)
5% of tax or £300 after 6 months
Another 5% or £300 after 12 months
Late Payment Penalties:
5% penalty at 30 days overdue
5% penalty at 6 months overdue
5% penalty at 12 months overdue
Interest charged from day 1
Note: If you have a reasonable excuse (e.g., serious illness, bereavement), you can appeal penalties within 30 days.
Consider setting up a Time to Pay arrangement with HMRC if you're struggling to pay.