Free HMRC compliance tool

HMRC Penalty Points Calculator

Quick answer

Free HMRC penalty points calculator. Work out your points tally and £200 late-submission fines for late MTD quarterly updates, VAT returns and Self Assessment.

Missed a Making Tax Digital quarterly update, VAT return or Self Assessment deadline? Work out your penalty points tally, whether you owe HMRC a £200 fine, and how to get your points wiped.

What did you file late?

Most sole traders under Making Tax Digital for Income Tax file 4 quarterly updates a year. Most VAT-registered businesses file quarterly.

Late submissions in the last 24 months

Count every submission that missed its deadline in the last 24 months. Points expire 24 months after each one, provided you eventually filed.

Points tally

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Points to fine

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Fine owed

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How the penalty points system works

HMRC's points regime applies to late submissions (it's separate from late-payment penalties and interest):

Submission frequency	Points threshold (fine triggers)	Points reset after
Monthly (12 a year)	5 points	6 months of on-time filings
Quarterly (4 a year) — MTD updates, most VAT	4 points	12 months of on-time filings
Annual (1 a year) — annual VAT, SA return	2 points	24 months of on-time filings

Each late submission earns 1 point.
Hitting your threshold triggers a fixed £200 penalty — and every further late submission while at or above the threshold adds another £200.
Each point expires 24 months after it was issued, as long as you eventually filed.
File everything on time for the full reset period and your points go back to zero.

MTD quarterly update deadlines (2026/27)

Making Tax Digital for Income Tax quarterly updates are due by the 5th of the month after each quarter ends:

Quarter ends	Submission deadline	Status today

Heads-up: the deadlines above are fixed by the tax year — the table marks what's already due based on today's date.

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