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Tax Collection and Management (Wales) Act 2016

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Penalty for failure to make tax returnE+W

118Penalty for failure to make tax return on or before filing dateE+W

[F1(1)] A person [F2who is required to make a tax return] is liable to a penalty of £100 if the person fails to make a tax return on or before the filing date.

[F3(2)But see section 118A for an exception to the rule above.]

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Amendments (Textual)

Commencement Information

I1S. 118 in force at 1.4.2018 by S.I. 2018/33, art. 3

[F4118APenalties for multiple failures to make tax returns in respect of landfill disposals taxE+W

(1)Where a person becomes liable to a penalty under section 118 in respect of a tax return that the person is required to make under section 39 of LDTA, a penalty period—

(a)begins with the day after the filing date for the tax return, and

(b)ends 12 months later, unless extended under subsection (2)(b).

(2)If, before the end of the penalty period, the person is required to make another tax return under section 39 of LDTA (“tax return B”) but fails to do so on or before the filing date for tax return B—

(a)the person is not liable to a penalty under section 118 in respect of that failure but is liable to a penalty under this section instead, and

(b)the penalty period is extended so that it ends 12 months after the filing date for tax return B.

(3)The amount of the penalty to which a person is liable under this section is determined by reference to the number of tax returns that the person—

(a)has been required to make under section 39 of LDTA during the penalty period, but

(b)has failed to make on or before the filing dates for those returns.

(4)If the failure to make tax return B on or before the filing date is the person's first failure during the penalty period, P is liable to a penalty of £200 in respect of that failure.

(5)If the failure to make tax return B on or before the filing date is the person's second failure during the penalty period, P is liable to a penalty of £300 in respect of that failure.

(6)If the failure to make tax return B on or before the filing date is the person's third or subsequent failure during the penalty period, P is liable to a penalty of £400 in respect of that failure.

(7)A penalty period may be extended more than once under subsection (2)(b).]

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Amendments (Textual)

119Penalty for failure to make tax return within 6 months from filing dateE+W

(1)A person [F5who is required to make a tax return] is liable to a penalty if the person's failure to make a tax return continues after the end of the period of 6 months beginning with the day after the filing date.

(2)The penalty is the greater of—

(a)5% of the amount of the devolved tax to which the person would have been liable if the tax return had been made, and

(b)£300.

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

Commencement Information

I2S. 119 in force at 1.4.2018 by S.I. 2018/33, art. 3

120Penalty for failure to make tax return within 12 months from filing dateE+W

(1)A person [F6who is required to make a tax return] is liable to a penalty if the person's failure to make a tax return continues after the end of the period of 12 months beginning with the day after the filing date.

(2)Where, by failing to make the tax return, the person deliberately withholds information which would enable or assist WRA to assess the person's liability to a devolved tax, the penalty is [F7

(a)£300, or

(b)a greater amount, not exceeding 95% of the amount of devolved tax to which the person would have been liable if the tax return had been made.]

(3)In any case not falling within subsection (2), the penalty is the greater of—

(a)5% of the amount of the devolved tax to which the person would have been liable if the tax return had been made, and

(b)£300.

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

Commencement Information

I3S. 120 in force at 1.4.2018 by S.I. 2018/33, art. 3

121Reduction in penalty for failure to make tax return: disclosureE+W

(1)WRA may reduce a penalty under section 118, [F8118A,] 119 or 120 if the person discloses information which has been withheld as a result of a failure to make a tax return (“relevant information”).

(2)A person discloses relevant information by—

(a)telling WRA about it,

(b)giving WRA reasonable help in quantifying any devolved tax unpaid by reason of the information having been withheld, and

(c)allowing WRA access to records for the purpose of checking how much devolved tax is so unpaid.

(3)In reducing a penalty under this section, WRA may take account of—

(a)whether the disclosure was prompted or unprompted, and

(b)the quality of the disclosure.

(4)Disclosure of relevant information—

(a)is “unprompted” if made at a time when the person making the disclosure has no reason to believe that WRA has discovered or is about to discover the relevant information, and

(b)otherwise, is “prompted”.

(5)Quality”, in relation to disclosure, includes timing, nature and extent.

Annotations: Help about Annotation
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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

Commencement Information

I4S. 121 in force at 1.4.2018 by S.I. 2018/33, art. 3

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