HMRC is set to double the fines issued for some people who are late to file their self-assessment tax return.

Up to now, late filing has resulted in an initial £100 fine, which increases by £10 a day after three months, up to a maximum of £900.

Missing the deadline by six months leads to a further £300 charge or a 5 per cent tax penalty (whichever is greater). And after 12 months another £300 or 5 per cent penalty is added.

However, new rules are coming into play from this year, which will see some people hit with a £200 penalty for missing the deadline by even just 24 hours.

The changes aim to target repeat offenders. Anyone in Britain who misses the deadline for the first time will only be required to pay HMRC an additional £100. However, those who miss two annual deadlines within a two-year period will trigger a £200 penalty.

Similar fine increases have been introduced in HMRC’s new “Making Tax Digital” programme, which is being rolled out in a few months time.

Under the scheme, tax updates must be filed every three months.

Missing a quarterly deadline results in a penalty point. If four deadlines are missed in a 24 month period, the same £200 fine is issued.

The Making Tax Digital programme is set to be enforced on landlords and self-employed workers earning more than £50,000 a year from April.

From 2028, it will expand to anyone who fills out a tax return for earnings of more than £20,000 a year.

The self-assessment tax return deadline is January 31, with HMRC urging Brits to download the HMRC app to make payments.

The government authority says the app makes payments simpler and also helps Brits to set up reminders to ensure they don’t miss the tax deadline.

“Thousands of people have already paid their tax bill via the HMRC app,” Myrtle Lloyd, HMRC’s Chief Customer Officer, said.

“It is quick and easy to do, and you can also see your payment history.

“Search ‘download the HMRC app’ on GOV.UK to access the app and make your Self Assessment payment.”