Late Tax Returns

Late Tax Return Accountants in Birmingham

Missed the 31 January deadline, or several deadlines? We file outstanding Self Assessment returns, review the penalties charged, appeal them where there are grounds, and deal with HMRC on your behalf. Fixed fees agreed before we start.

  • One Year Late
  • Several Years
  • Penalty Appeals
  • Missing Records
  • HMRC Letters
Get Your Return Filed 0121 439 9760

How It Works

Getting Back Up to Date

However far behind you are, the process is the same.

  1. 01

    Tell us how far behind you are

    One year or six, records or none. We need to know the scale before we can tell you anything useful, and nothing you say will surprise us.

  2. 02

    We establish where you stand

    We check what HMRC has on record, which years are outstanding, what penalties have been charged and whether any can be challenged.

  3. 03

    We file and deal with HMRC

    We prepare the returns, submit any supported penalty appeal and help you approach HMRC about payment if needed.

  • Qualified Support

    A Chartered Accountant and a Chartered Tax Adviser on the team.

  • Several Tax Years

    Each outstanding year checked and handled properly.

  • No Judgement

    Clear help to get your position back under control.

  • Fixed Fees

    The cost is agreed before any work starts.

Late Self Assessment Help

Behind on Your Tax Return? It Is Fixable

Missing a Self Assessment deadline is stressful, but the position can usually be brought under control. Whether one return or several years are overdue, the first step is to establish exactly what HMRC expects and what information is still available.

Filing promptly can prevent the return from reaching later penalty stages. If tax is unpaid, interest and late-payment charges may continue separately, so we calculate the full position and explain the filing, appeal and payment options clearly. If your returns are up to date and you simply need this year filed, see our Self Assessment tax return service.

Talk to an Accountant

HMRC Penalties

How Late Filing Penalties Build Up

Late filing penalties escalate on a fixed schedule and can apply even when no tax is due. They can reach £1,600 or more before any separate late-payment penalties and interest are considered.

Late-payment penalties are separate from late-filing penalties, and interest runs on unpaid tax. We review the notices and dates rather than estimating the total from one penalty letter alone.

Review Your Penalties
  • 01 The day after 31 January £100 fixed penalty. It applies even where no tax is owed, and even where you are due a refund.
  • 02 3 months late Daily penalties of £10, for up to 90 days. That adds a further £900 on top of the original £100.
  • 03 6 months late A further penalty of 5% of the tax due, or £300, whichever is greater.
  • 04 12 months late Another 5% of the tax due or £300, whichever is greater. Higher penalties can apply where HMRC considers information was withheld deliberately.

Penalty rates and rules are set by HMRC and change from time to time. For the current position see GOV.UK Self Assessment penalties, or ask us to review your notices.

What We Deal With

Late Tax Return Situations We Handle

Whether it is one missed deadline or a decade of avoidance, the route back is the same.

  • One Late Return

    Missed the latest 31 January deadline? We can prepare the return before it reaches the next late-filing penalty stage.

    Discuss your late return

  • Several Years Outstanding

    We identify each outstanding year, review the statutory time limits, reconstruct available records and bring the position up to date.

    Discuss overdue years

  • Penalty Appeals

    Where your circumstances may amount to a reasonable excuse, we review the evidence and prepare a supported appeal.

    Request a penalty review

  • Missing Records

    No invoices, lost statements, a closed bank account. We reconstruct income and expenses from what can still be obtained.

    See catch-up bookkeeping

  • HMRC Correspondence

    Determinations, penalty notices, debt collection letters. We act as your agent and deal with HMRC directly on your behalf.

    See HMRC investigation support

  • CIS Refunds on Late Returns

    Subcontractors are often owed money on the years they have not filed. Late does not always mean you owe — sometimes it is the opposite.

    See CIS tax return support

Getting Started

What We Need for a Late Tax Return

Send what you have; do not wait until every document has been found. We can identify the missing information, contact HMRC as your agent and explain what can be obtained from employers, banks, letting agents or other sources.

The exact checklist depends on whether you are self-employed, a landlord, a company director, a CIS subcontractor or someone with other untaxed income.

Ask for Your Records Checklist

Useful documents include:

  • Your Unique Taxpayer Reference and any HMRC penalty notices or determinations
  • P60s, P45s, payslips and pension information for the relevant tax years
  • Self-employed sales, expenses, invoices and business bank statements
  • Rental statements, property expenses and mortgage interest information
  • CIS deduction statements and details of any tax already deducted
  • Details of savings, dividends, Capital Gains Tax or other taxable income

Penalty Appeals

Can an HMRC Penalty Be Cancelled?

Sometimes, yes. HMRC can cancel a late filing penalty where you had a reasonable excuse for missing the deadline. It is not automatic, and the explanation should show what happened, when it happened and why it prevented you from filing on time.

We review the penalty notice, timeline and supporting evidence before advising whether an appeal has realistic grounds. Where it does, we prepare the appeal and help bring the outstanding return up to date.

Have Your Penalty Reviewed

What you should know about appeals:

  • HMRC can cancel a penalty where you had a reasonable excuse for missing the deadline.
  • A reasonable excuse is normally something unexpected or outside your control that prevented you from meeting the deadline.
  • Evidence such as medical records, correspondence or proof of an HMRC service failure can strengthen an appeal.
  • An appeal is usually due within 30 days of the penalty notice. HMRC will ask why if it is submitted later.
  • The return should be filed as soon as possible, even if the penalty is being challenged.

Read HMRC’s reasonable-excuse guidance or ask us to review the facts with you.

What to Expect

Six Things Worth Knowing Before You Call

Most people put this off far longer than they need to, usually because of what they imagine the conversation will be like.

  • No lectures

    People fall behind for all sorts of reasons — illness, bereavement, a business that went wrong, or simply avoidance that snowballed. We have seen all of it and none of it is our business to judge.

  • You may be owed money

    Not every late return produces a bill. CIS subcontractors and people with employment income taxed at source frequently turn out to be due a refund on the years they never filed.

  • Filing limits further charges

    Submitting the return can prevent later filing-penalty stages. Interest and late-payment charges on unpaid tax may continue, so both filing and payment need attention.

  • Payment plans exist

    If you cannot pay in full, HMRC may agree a Time to Pay arrangement based on what you can afford. The return should still be filed promptly.

  • Appeals are worth checking

    HMRC can cancel penalties where there was a reasonable excuse. It is not automatic and it does not always succeed, but it is worth reviewing rather than assuming.

  • Fixed fees, agreed first

    You will know what it costs before we start, including where several years are involved. No hourly billing on top of a bill you are already worried about.

Related Services

Once you are up to date, the priority is making sure it does not happen again.

Get in Touch

The Longer It Waits, the More It Costs

Tell us how far behind you are and we will tell you what it involves and what it costs. No lectures, and no obligation to go ahead.

Call: 0121 439 9760

Email: [email protected]

Get Your Return Filed 0121 439 9760

FAQs

Late Tax Returns — Common Questions

Penalties, appeals, multiple outstanding years, determinations and what happens if you cannot pay.

An automatic £100 penalty normally applies after the 31 January online filing deadline, even if no tax is owed. Further daily penalties can apply after three months, followed by additional penalties at six and twelve months. Late-payment penalties and interest are separate, so the overall amount depends on both the return and any unpaid tax.

We first check which years HMRC expects, whether determinations or penalties have been issued and which statutory filing limits remain open. We then reconstruct the available income and expenses and prepare the required returns or other appropriate disclosure. Some years may produce tax to pay while others may show an overpayment.

HMRC can cancel a penalty where there was a reasonable excuse for missing the deadline. This normally means something unexpected or outside your control. An appeal is usually due within 30 days of the penalty notice and should explain the circumstances and include relevant evidence. We review the facts before advising whether an appeal has realistic grounds.

File the return even if you cannot pay the full balance. Delaying the return can add filing penalties, while interest and late-payment charges may continue on unpaid tax. HMRC may agree a Time to Pay arrangement based on what you can afford. We can calculate the position and help you prepare for the discussion with HMRC.

A determination is HMRC’s estimate of the tax due when a requested return has not been filed. It cannot normally be appealed in the same way as an assessment. Filing the actual return may replace it, but strict statutory time limits apply. We check the tax year, filing date and determination date before advising what can still be done.

Yes. The normal time limit for making a Self Assessment is generally four years after the end of the tax year, but different limits can apply where HMRC issued a late notice to file or made a determination. Older years may need a different approach. We check each year rather than assuming every old online return can still be submitted.

Useful records include your Unique Taxpayer Reference, HMRC letters and penalty notices, P60s or P45s, bank statements, business income and expenses, rental statements, CIS deduction statements and details of savings, dividends or other taxable income. If documents are missing, we explain what can be obtained or reconstructed.

Yes, they are separate charges and you can incur both. Late filing penalties relate to the return; late payment penalties relate to the tax itself, and interest runs on unpaid tax from the original due date. Filing on time but paying late still attracts a charge, and so does the reverse.

A late return does not automatically mean HMRC will open an enquiry. HMRC can still check a return under its normal powers, particularly where figures need clarification. Accurate records and a clear explanation of reconstructed amounts help support the return if HMRC asks questions.

The fee depends on the number of tax years, the income sources involved and whether records must be reconstructed. We review the position and agree a fixed fee before starting. Straightforward returns with complete records can usually be completed more quickly than several overdue years with missing information.

Still have a question? Call 0121 439 9760, send us an enquiry or browse our full FAQs.

Last reviewed: 1 September 2026

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