Late Filing Penalties

In the past the penalties for the late filing of a personal Tax Return were no real deterrent. The maximum automatic penalty of £200 or the lesser of the tax outstanding or a very late Return does not appear to have been too much of a deterrent.
It has now all changed. Even when there is no liability, if a Tax Return is filed more than 12 months late, there are provisions for penalties of up £1,600. Should a there be liability the penalties and even higher. You have been warned!