Something was sent late
Penalty points and £200 late submission charges
Something was paid late
Percentage charges, interest, and payment plans
Who this guide is for
This section is for people who must use Making Tax Digital for Income Tax. If you started on 6 April 2026, your tax return for 2025 to 2026 still follows the older Self Assessment penalty rules, because that tax year ended before you joined.
HMRC also has separate guidance for volunteers, partnerships, trusts and estates, and non-resident company returns.
How penalty points work
The 2026/27 grace period
Late payment penalties
How penalty points expire and reset
Common questions
I have more than one business. Can I get more than one point for the same quarter?
No. HMRC gives one point per deadline, not one point per business or income source.
Do payments on account get these late payment penalties?
No. Late payment penalties do not apply to payments on account, although interest can still apply.
What if I cannot pay on time?
Contact HMRC as soon as possible. If it agrees a payment plan and you keep to it, penalties are paused from the date you contacted HMRC.
I signed up early as a volunteer. Does this section still apply?
Not fully. HMRC has separate guidance for volunteers, including different late submission rules before they are required to use the service. See Exemptions and deferrals.
Can I appeal a point or penalty?
Yes. HMRC will explain how to appeal in the letter it sends you.