Managing financial difficulty and debt: Overdue income tax returns
If we have asked you to file a return and you have not yet done so, we will estimate the amount of tax we think you owe. This is called a "default assessment". You may also be charged a late filing penalty.
It is important that you file the overdue return so that your correct tax position can be confirmed. You may even be entitled to a refund.
What to do now
Complete the overdue return and send it in with your payment immediately.
If you are having trouble completing the return or if you don't think you need to file please call us.
Even if you pay the default assessment amount, you still have to file the overdue return.
If we don't hear from you
We'll start a recovery process to collect the default assessment amount.
We'll also start charging penalties and interest on any overdue amounts.
We may consider prosecution action.
Date published: 30 Aug 2005
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