HMRC Late Payment Self Assessment Penalty Notice

Vividclara

I was late in making payment to HMRC for what I owed through my self assessment. It was due on 31st January 2026 and I paid on 2nd February. I called HMRC and asked them if I would be charged a penalty for this and they said yes £100. I asked how will I know when I have a penalty, do I need to keep checking my online tax account daily and they said yes.

I have tried to do my own research into this and I have found some conflicting information stating it can take up to 12 months for the penalty to be issued and therefore I wondered is this the only way in which I will know when the penalty is on my account?

Basically I am wondering if anyone can confirm how I will be notified by HMRC that I have the penalty and due date for payment.

Thank you in advance

Clara

Dazed_and_C0nfused

https://forums.moneysavingexpert.com/discussion/6654249/hmrc-late-payment-self-assessment-penalty-notice

There is no fixed £100 late payment penalty.

Late payment penalties are based on the tax paid late. But they aren't charged if you only pay a day or two late.

You can expect to be charged late payment interest though. That is not a penalty, it's recompense for the fact that you had use of the money, not HMRC.

I don't know where you have been looking but it's all explained here.

https://www.gov.uk/self-assessment-tax-returns/penalties

Vividclara

Hello Dazed and Confused

Thank you for this information and for the link too.

Do you know if HMRC will write to me to notify me once the interest charges are due to be paid? I am worried about charges appearing on my account and then getting further penalties/interest charges if I don't pay them straight away.

poseidon1

https://forums.moneysavingexpert.com/discussion/comment/81874089#Comment_81874089

You say you paid your tax on 2 February. Let's say HMRC credit your account with the payment on 3 February, since you have not indicated the amount, let's say £5k was due.

Interest charge on late paid tax is at the simple rate of 7.75%.

On £5k for 3 days £3.18 interest payable.

If you are due to pay a 2nd payment on account in July 2026, the £3.18 will be tacked on to that payment on the statement they send you a few weeks before, so you settle in July.

If you have no half yearly amount due in July you may or may not not be sent a separate demand, but with interest that small they will likely leave it until your January 2027 tax return payment.

Important to note interest on unpaid tax is not cumulative ( you don't get charged interest on interest).

Furthermore you do not face separate penalties for the late payment of the primary since you paid well before the 30 day deadline on 3 March, when a 5% penalty would have been levied on the tax in addition to unpaid interest accrued - see below

https://www.citizensadvice.org.uk/debt-and-money/help-with-debt/dealing-with-urgent-debts/dealing-with-income-tax-arrears/#:~:text=You'll%20be%20charged%20interest,will%20be%20on%20GOV.UK.

In short, can't see you have anything to worry about.