Self Assessment & Personal Tax
Self Assessment penalties — how they escalate
£100 automatic, £10/day after 3 months, 5% surcharges at 6 and 12 months — plus separate late-payment penalties + interest.
Miss the 31 January online deadline: **£100** automatic (even if you owe nothing). After 3 months: **£10/day** up to £900. After 6 months: **£300 or 5%** of tax owed, whichever is higher. After 12 months: another **£300 or 5%**. **Late payment** is separate: **5% surcharges** at 30 days, 6 months, and 12 months, **plus interest** (currently around 9%) accruing throughout. A genuine **reasonable excuse** can get penalties cancelled. **Time to Pay** is available online for bills up to **£30,000**. **Read the full guide at [rraccountants.uk/self-assessment-penalties](https://rraccountants.uk/self-assessment-penalties).**
Resources
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