https://taxagents.blog.gov.uk/2017/04/19/making-tax-digital-sanctions-for-late-submission-and-late-payment/

Making Tax Digital – sanctions for late submission and late payment

We recently published a further consultation relating to Making Tax Digital.
Making Tax Digital – sanctions for late submission and late payment is open for you to respond until 11 June. The consultation seeks views on three possible models for late submission penalties and provides an update on late payment penalty interest.
In our Summary of Responses to last year’s Making Tax Digital: Tax Administration consultation, the government recognised that more work needed to be done to get the late submission penalty model right. The government also confirmed that customers will be given a period of at least 12 months before they will be charged any late submission penalties in relation to their Making Tax Digital for Business obligations.
We’d like your help in getting the model right and although we don’t ask specific questions on penalty interest in this consultation, you are welcome to feed in any further views on that too.
Whilst the proposals for late submission penalties have been developed with the new Making Tax Digital for Business obligations in mind, the consultation also explores the suitability of the sanctions for other regular submission obligations such as an individual’s Self Assessment tax return.
Please take the opportunity to read our short consultation document and contribute your views.