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 "key": "uk/gov/self-assessment/late-filing-penalty",
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  "uk/gov/mtd/late-filing-penalty",
  "uk/gov/making-tax-digital/late-filing-penalty"
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 "label": "Initial late filing penalty",
 "value": 100,
 "unit": "GBP",
 "period": null,
 "effectiveFrom": null,
 "effectiveTo": null,
 "source": "https://www.gov.uk/self-assessment-tax-returns/penalties",
 "quote": "an initial £100 penalty",
 "verifiedDate": "2026-10-04",
 "nextScheduledRefresh": "2026-11-03",
 "status": "fresh",
 "ageDays": 9,
 "maxAgeDays": null,
 "scope": "UK Self Assessment for the 2025-26 tax year (6 April 2025 to 5 April 2026); dates roll forward each year.",
 "hash": "sha256:65d57a413696ea94a7e5cdabf0aa0d77105be8cd94302e4e0060d8e6b1d84469",
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  "keys": "https://databutler.dev/.well-known/jwks.json"
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 "publisher": {
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 },
 "cite": {
  "url": "https://databutler.dev/f/uk/gov/self-assessment/late-filing-penalty",
  "text": "databutler.dev, verified 2026-10-04 against https://www.gov.uk/self-assessment-tax-returns/penalties"
 }
}