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If you've forgotten to send us your return

If we've asked you to file a return and you have not yet done so, we'll estimate the amount of tax we think you owe. This is called a "default assessment". We may also charge you a late filing penalty.


It is important that you file your overdue return so that your correct tax position can be confirmed. You may even be entitled to a refund.

Next steps

Please complete your overdue return and send it in with your payment straightaway. Even if you pay the default assessment amount, you still have to file the overdue return.

If you're having trouble completing your return or don't think you need to file a return, please contact us .

If we don't hear from you

If we don't hear from you, we'll start:

  • a recovery process to collect the default assessment amount
  • charging penalties and interest on any overdue amounts.

We may also consider taking prosecution action.