Work out what being late really costs – and whether to appeal
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Late returns and late payments are expensive, and since 2025 the rules have become tougher: late payment interest went up to Bank Rate plus 4%, VAT late payment penalties increased, CT600 late filing penalties doubled from April 2026 and Making Tax Digital for Income Tax brings a new points-based system. This workbook puts every rule in one place. Enter the dates and amounts and it works out each penalty and the interest day by day across every HMRC rate change, keeps a running log of up to 200 items with your total exposure, and helps you decide whether a penalty is worth appealing.
See how it works
The sheets you will use most, in the order you will use them – shown with the sample data every workbook comes with.
Step 1
The running log of up to 200 items – the heart of the workbook. What you do: set the as-at date and enter the yellow columns.
Step 2
Late filing and late payment penalties plus interest for one tax return, and a cost-of-delay chart. What you do: enter the return's dates and tax.
Step 3
Penalty points for late returns, and late payment penalties with part-payments and Time to Pay. What you do: enter your returns and one late payment.
Step 4
CT600 late filing penalties (old and doubled amounts) and late payment interest. What you do: enter the period end and filing / payment dates.
Who it is for
Quick start
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Part of AML Finance Group
Our sister firm, AML Accountancy Solutions, is an award-winning accountancy practice helping businesses and individuals across the UK with their accounts, tax, bookkeeping and payroll.
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