Every year we have a few tax returns that we file where no notice to file has been issued by HMRC. Some of these will inevitably be submitted after the normal 31 January filing deadline.

Where HMRC had not issued a notice to file Self-Assessment tax returns, and the returns are filed on a voluntary basis but after 31 January, this cannot attract late filing penalties.

Under s.12D TMA 1970, which applies to Self-Assessment returns filed where no notice to file has been issued, the notice to file is deemed to have been made on the day that the return is submitted.

So, if the submitted returns were voluntary, the notice to file was deemed to be issued on the filing date. However, since the filing deadline effectively started on the date the returns were submitted, it is impossible for the returns to be late.

If you want to check if HMRC issued a notice to file a return, go to your HMRC personal tax account. If you don’t have one, perhaps it is time that you did.