HC Deb 21 March 2001 vol 365 c236W
Mr. Rendel

To ask the Chancellor of the Exchequer how many days leeway are allowed before a fine is imposed for late submission of personal income tax returns after the due date. [154584]

Dawn Primarolo

Where a tax return is received on the day after the statutory filing date, no penalty is imposed for late submission.

The statutory filing date for most returns is 31 January, so such a return received on 1 February is not penalised. A return found in tax office post box by 7.30 am on 2 February is assumed to have been delivered before midnight on 1 February,and is not penalised.

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