CH63040 | Penalties for Failure to File on Time: Calculating the penalty: Before calculating the penalty

From HM Revenue & Customs · Compliance Handbook

Before you calculate the penalty, you need to consider

whether there has been a failure to file a return or other document on time, see CH61140,
whether the person has a reasonable excuse for not filing the return or other document on time, see CH61500+,
whether a penalty for failing to file on time applies to the outstanding return or other document, see CH61180,
how long the return or other document is outstanding, see CH62000+,
the behaviour of the person if the return has been outstanding for 12 months, see CH62200 and CH62440, and if so
if the outstanding return includes an offshore matter, whether the information withheld is category 1, 2 or 3 information, see CH62260+, and
if information has been deliberately withheld, whether a disclosure was made, and if so,

whether it was unprompted or prompted, see CH63100+, and
the quality of that disclosure, see CH63220, and

For detailed guidance on how to calculate the penalty, see CH63500+.