SA371Partnership notice of penalty assessment

HMRC's Self Assessment manual says that if the return is still not filed 90 days after daily penalties have started to accrue, a £900 notice of penalty assessment, which includes a payslip, is issued (form SA371 for a partnership).

“If the return is still not filed 90 days after daily penalties have started to accrue, then a £900 notice of penalty assessment, which includes a payslip, will be issued (form SA370 and notes for individual / trust / company or form SA371 and notes for a partnership)”

GOV.UK: HMRC Self Assessment Manual, SAM61230 Late filing daily penalties for 2010-11 returns onwards · checked 14 October 2026

On the daily penalties page that also names SA370 and SA371, HMRC's Self Assessment manual says that if the return is filed during the 90 day period in which daily penalties are accruing, a notice of penalty assessment is issued showing the total charge of £10 per day from the day daily penalties started to accrue up to and including the day the return was received.

“If the return is filed (or a return charge created) during the 90 day period during which daily penalties are accruing, a notice of penalty assessment will be issued showing the total charge of £10 per day from the day daily penalties started to accrue up to and including the day the return was received.”

GOV.UK: HMRC Self Assessment Manual, SAM61230 Late filing daily penalties for 2010-11 returns onwards · checked 14 October 2026

HMRC's Self Assessment manual, on the daily penalties page that also names SA371, says daily penalties are charged at £10 per day up to a maximum of 90 days, and that daily penalties start to accrue if the return is not filed three months after the return due date.

“Daily penalties will be charged at £10 per day up to a maximum of 90 days. … If the return is not filed three months after the return due date, daily penalties will start to accrue.”

GOV.UK: HMRC Self Assessment Manual, SAM61230 Late filing daily penalties for 2010-11 returns onwards · checked 14 October 2026

GOV.UK's tax appeals page on penalties says you usually have 30 days from the date your penalty was issued to contact HMRC or make an appeal, and that if you miss the deadline you need to give a reason. The page does not name SA371.

“You usually have 30 days from the date your penalty was issued to contact HMRC or make an appeal. If you miss the deadline, you’ll need to give a reason.”

GOV.UK: Disagree with a tax decision or penalty · checked 14 October 2026

On Making Tax Digital for Income Tax, GOV.UK says the new penalties will not apply to a Self Assessment tax return for a partnership (submitted by a nominated partner), and that current late payment and late submission penalties will still apply to these tax returns. That page does not name SA371.

“The new penalties will not apply to the following Self Assessment tax returns: … partnership (submitted by a nominated partner) … Current late payment and late submission penalties will still apply to these tax returns.”

GOV.UK: Penalties for Making Tax Digital for Income Tax · checked 14 October 2026

GOV.UK's page on appealing a Self Assessment penalty says you can make your appeal online or download a form to appeal by post, listed on the page as Appeal by post (SA371).

“Use this tool to check how to appeal an individual or partnership Self Assessment penalty. You will be able to either: make your appeal online download form SA370 or SA371 to appeal by post … Appeal by post (SA371)”

GOV.UK: Appeal a Self Assessment penalty for late filing or late payment · checked 14 October 2026

GOV.UK's Self Assessment general enquiries page says you can ask HMRC's digital assistant for help with appealing a penalty, and gives 0300 200 3310 for queries about Self Assessment returns, payments, replacements or notices. The page does not name SA371.

“You can ask our digital assistant for help with: … appealing a penalty … Call HMRC if you have a query about: … your Self Assessment returns, payments, replacements or notices … Telephone: 0300 200 3310 … Find out about call charges”

GOV.UK: Self Assessment: general enquiries · checked 14 October 2026