questionText: To ask the Chancellor of the Exchequer, pursuant to the Answer of 14 October 2025 to Question 77620 on Self-assessment: Fines, whether her Department plans to consult on the new penalty regime for the (a) late filing of Self Assessment returns and (b) lat
answerText: The previous government held three public consultations between 2016 and 2018 on reforms to late filing and late payment penalties. Following this, penalty reform was introduced for VAT customers in 2023 as part of Making Tax Digital. The same approach wi...
heading: Self-assessment: Fines