SA372Daily penalty reminder

HMRC's Self Assessment manual forms index describes SA372-60 as a late tax return daily penalty reminder, a letter advising that the tax return is now more than 6 months late and penalties are £600 or more.

“SA372-60 … Late tax return - Daily Penalty reminder - letter advising that the tax return is now more than 6 months late and penalties are £600 or more.”

GOV.UK: HMRC Self Assessment Manual, SAM002 Forms Index · checked 14 October 2026

HMRC's Self Assessment manual says that if the return is still not filed 30 days after daily penalties have started to accrue, a daily penalty reminder is issued (form SA372-30 for an individual, trust or company), advising that over £300 daily penalties have already accrued and that the return should be filed as soon as possible.

“If the return is still not filed 30 days after daily penalties have started to accrue, then a daily penalty reminder will be issued (form SA372-30 for individual / trust / company or form SA373-30 for a partnership). This will advise that over £300 daily penalties have already accrued and that the return should be filed as soon as possible.”

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 says that if the return is still not filed 60 days after daily penalties have started to accrue, a further daily penalty reminder is issued (SA372-60 for an individual, trust or company), advising that daily penalties are now over £600 and that the return should be filed as soon as possible.

“If the return is still not filed 60 days after daily penalties have started to accrue, a further daily penalty reminder will be issued (SA372-60 for individual / trust / company or form SA373-60 for a partnership). This will advise that daily penalties are now over £600 and that the return should be filed as soon as possible.”

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 SA372, 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

On Making Tax Digital for Income Tax, GOV.UK says new penalties will replace the current late submission and late payment penalties that apply to a personal tax return, and that the current penalties will still apply to previous tax years. That page does not name SA372.

“If you’re using Making Tax Digital for Income Tax, new penalties will replace the current late submission and late payment penalties that apply to your personal tax return. … The current penalties will still apply to previous tax years.”

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

For Self Assessment queries about returns, payments, replacements or notices, GOV.UK's general enquiries page gives the number 0300 200 3310 and links to information about call charges. The page does not name SA372.

“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