Now that the self-assessment filing date of 31 January has passed once again, I would like to be able to understand and explain to clients the penalty regime that will apply if their returns have not been filed on time.
![](https://www.morrell-middleton.co.uk/wp-content/uploads/2019/02/self-assessment-checklist-shutterstock-768x310-1-min.jpg)
Now that the self-assessment filing date of 31 January has passed once again, I would like to be able to understand and explain to clients the penalty regime that will apply if their returns have not been filed on time.