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WebIn previous news articles, we have mentioned HMRC's plan to introduce Making Tax Digital for Income Tax and Self Assessment (MTD for ITSA). This was initially due to come into effect in 2024. However, due to the Covid pandemic, this was put back to 2024, but it has now been delayed until April 2026. The criteria for who will be affected have also … WebSubsequent filing. Former payment. Penalty. Miss filing deadline . £100 . 30 days late. 5% of tax due. 3 months late . Daily penalty £10 per day for up in 90 days (max £900) naked malt whisky review
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