Written questions

Self-assessment: Fines

Commons · Question 77618 · Tabled 16 Sep 2025 · Treasury · Official record

Answered 14 Oct 2025

Question

Asked by James Wild

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of reviewing HMRC late-filing penalties.

Answer

Answered by Dan Tomlinson, 14 Oct 2025

The tax system contains obligations, set out in law, to ensure that HMRC can collect the correct tax to fund vital public services. HMRC is bound by law to apply penalties where customers do not meet these obligations. Penalties also help to reassure cust...