英国对逾期交税规定了处罚点,在两次错过年度或四个季度期限后,对200英镑处以罚款。 UK introduces penalty points for late tax filings, fining £200 after two missed annual or four quarterly deadlines.

英国的HMRC已经根据“提高税收数字倡议”启动了税务申报人惩罚点制度,取代了对错过自我评估最后期限的100英镑自动罚款。 The UK's HMRC has launched a penalty points system for tax filers under the Making Tax Digital initiative, replacing automatic £100 fines for missed self-assessment deadlines. 纳税人每错过一个期限就挣一分钱,在两次错过年度最后期限或四次在两年内错过季度最后期限之后,罚款200英镑。 Taxpayers earn one point per missed deadline, with a £200 fine triggered after two missed annual deadlines or four missed quarterly deadlines within two years. 该系统由100名纳税人测试,目的是促进及时申报,使其罚款结构更为灵活。 The system, tested with 100 taxpayers, aims to promote timely filings with a more flexible penalty structure.