xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

PART 5E+WPENALTIES

CHAPTER 2E+WPENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX [F1OR AMOUNTS PAYABLE IN RESPECT OF TAX CREDITS]

Textual Amendments

Penalty for failure to make tax returnE+W

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

(1)A person [F2who 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.

Textual Amendments

Commencement Information

I1S. 119 in force at 1.4.2018 by S.I. 2018/33, art. 3