What’s covered
The New Points-Based Penalty System
HMRC now issues penalty points for late submissions — accumulate enough and you're fined. Understand how the points work, reset rules, and thresholds.
Late Payment Penalties & Interest
Separate from the points system, late payment attracts fixed penalties and daily interest. Learn the rates and how to minimise exposure.
Reasonable Excuse & How to Appeal
Not every late submission results in a fine. HMRC accepts reasonable excuses — but only if claimed correctly. Here's how to build a successful appeal.
Articles in this cluster
3 guides on penalties and compliance
Reasonable Excuse and MTD Appeals: How to Challenge a Tax Penalty
What counts as reasonable excuse for MTD late filing and payment penalties, and how UK landlords and sole traders can appeal decisions by HMRC.
Late Payment Penalties and Interest Under MTD: A Complete Guide
How the new proportionate late payment penalty regime works under MTD for Income Tax — rates, timing, interest charges, time-to-pay arrangements and appeals.
The New MTD Penalty Points System: How Late Submissions Are Penalised
How the new MTD penalty points system works for UK sole traders and landlords — point thresholds, £200 charges, soft landing, expiry rules and appeal rights.
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