If a lawyer lodges the tax return three weeks after the deadline, what is the automatic fixed penalty?

• A. £50
• B. £100
• C. £250
• D. £500

Answer: (B)

Automatic fixed penalties apply for late Self Assessment returns. If a return is filed within three months of the deadline, the penalty is a flat £100. Filing three weeks after the deadline is still within that three-month window, so the automatic fixed penalty is £100. (If the delay were longer, further penalties could apply, but for a three-week delay the fixed amount is £100.)