PART 5PENALTIES

CHAPTER 2PENALTIES FOR FAILURE TO MAKE RETURNS OR PAY TAX OR AMOUNTS PAYABLE IN RESPECT OF TAX CREDITS

Penalty for failure to make devolved tax return

118Penalty for failure to make F1devolved tax return on or before filing date

F2(1)

A person F3who is required to make a F4devolved tax return is liable to a penalty of £100 if the person fails to make a F4devolved tax return on or before the filing date.

F5(2)

But see section 118A for an exception to the rule above.