Self-assessment: Fines
Commons · Question 98655 · Tabled 9 Dec 2025 · Treasury · Official record
Answered 12 Dec 2025
Question
Asked by Andrew Snowden
To ask the Chancellor of the Exchequer, what assessment she has made of the effectiveness of the online Self Assessment Time to Pay system in reducing the number of late payment penalties.
Answer
Answered by Dan Tomlinson, 12 Dec 2025
HMRC’s Time to Pay (TTP) arrangements help taxpayers to pay their liabilities in affordable and sustainable instalments. Late payment penalties do not apply provided the plan is agreed before penalty trigger dates and instalments are paid on time. HMRC’s ...