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Finance Act 2009

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1(1)A penalty is payable by a person (“P”) where P fails to make or deliver a return, or to deliver any other document, specified in the Table below on or before the filing date.U.K.

(2)Paragraphs 2 to [F113][F113J] set out—

(a)the circumstances in which a penalty is payable, and

(b)subject to paragraphs 14 to 17, the amount of the penalty.

(3)If P's failure falls within more than one paragraph of this Schedule, P is liable to a penalty under each of those paragraphs (but this is subject to paragraph 17(3)).

(4)In this Schedule—

  • filing date”, in relation to a return or other document, means the date by which it is required to be made or delivered to HMRC F2...;

  • penalty date”, in relation to a return or other document [F3falling within any of items 1 to 3 and 5 to [F413B] in the Table], means the date on which a penalty is first payable for failing to make or deliver it (that is to say, the day after the filing date).

[F5(4A)The Treasury may by order make such amendments to item 4 in the Table as they think fit in consequence of any amendment, revocation or re-enactment of the regulations mentioned in that item.]

(5)In the provisions of this Schedule which follow the Table—

(a)any reference to a return includes a reference to any other document specified in the Table, and

(b)any reference to making a return includes a reference to delivering a return or to delivering any such document.

Tax to which return etc relatesReturn or other document
1Income tax or capital gains tax

(a) Return under section 8(1)(a) of TMA 1970

(b) Accounts, statement or document required under section 8(1)(b) of TMA 1970

2Income tax or capital gains tax

(a) Return under section 8A(1)(a) of TMA 1970

(b) Accounts, statement or document required under section 8A(1)(b) of TMA 1970

[F62A Capital gains tax [F7Return under Schedule 2 to FA 2019 (other than one made under paragraph 9 or 15 of that Schedule)]]
3Income tax or corporation tax

(a) Return under section 12AA(2)(a) or (3)(a) of TMA 1970

(b) Accounts, statement or document required under section 12AA(2)(b) or (3)(b) of TMA 1970

4Income tax

[F8Return under any of the following provisions of the Income Tax (PAYE) Regulations 2003 (S.I. 2003/2682)—

(a)

regulation 67B (real time returns)

(b)

regulation 67D (exceptions to regulation 67B)]

[F94A Apprenticeship levyReturn under regulations under section 105 of FA 2016]
5Income taxReturn under section 254 of FA 2004 (pension schemes)
6Deductions on account of tax under Chapter 3 of Part 3 of FA 2004 (construction industry scheme)Return under regulations under section 70 of FA 2004
7Corporation taxCompany tax return under paragraph 3 of Schedule 18 to FA 1998
[F107A Value added taxReturn under regulations under paragraph 2 of Schedule 11 to VATA 1994]
7AAF11. . .F11. . .
7ABF11. . .F11. . .
[F107BInsurance premium taxReturn under regulations under section 54 of FA 1994]
8Inheritance taxAccount under section 216 or 217 of IHTA 1984
9Stamp duty land taxLand transaction return under section 76 of FA 2003 or further return under section 81 of that Act
10Stamp duty land taxReturn under paragraph 3, 4 or 8 of Schedule 17A to FA 2003
11Stamp duty reserve taxNotice of charge to tax under regulations under section 98 of FA 1986
12Petroleum revenue taxReturn under paragraph 2 of Schedule 2 to OTA 1975
13Petroleum revenue taxStatement under section 1(1)(a) of PRTA 1980
[F1213A Soft drinks industry levyReturn under regulations under section 52 of FA 2017]
[F1313B Plastic packaging taxReturn under regulations under section 61 of FA 2021]
[F1414 Aggregates levyReturn under regulations under section 25 of FA 2001]
[F1415Climate change levyReturn under regulations under paragraph 41 of Schedule 6 to FA 2000]
[F1416Landfill taxReturn under regulations under section 49 of FA 1996]
[F1417Air passenger dutyReturn under regulations under section 38 of FA 1994]
[F1418Alcoholic liquor dutiesReturn under regulations under section 13, 49, 56 or 62 of ALDA 1979]
[F1419Tobacco products dutyReturn under regulations under section 7 of TPDA 1979]
[F1420Hydrocarbon oil dutiesReturn under regulations under section 21 of HODA 1979]
[F1520A Excise dutiesReturn under regulations under section 60A of the Customs and Excise Management Act 1979]
[F1421 Excise dutiesReturn under regulations under section 93 of the Customs and Excise Management Act 1979]
[F1422Excise dutiesReturn under regulations under section 100G or 100H of the Customs and Excise Management Act 1979]
[F1423General betting dutyReturn under regulations under paragraph 2 of Schedule 1 to BGDA 1981]
[F1424Pool betting dutyReturn under regulations under paragraph 2A of Schedule 1 to BGDA 1981]
[F1425Bingo dutyReturn under regulations under paragraph 9 of Schedule 3 to BGDA 1981]
[F1426Lottery dutyReturn under regulations under section 28(2) of FA 1993]
[F1427Gaming dutyReturn under directions under paragraph 10 of Schedule 1 to FA 1997]
[F1428Remote gaming dutyReturn under regulations under section 26K of BGDA 1981]
[F1629 Machine games dutyReturn under regulations under paragraph 18 of Schedule 24 to FA 2012]

Textual Amendments

F1Word in Sch. 55 para. 1(2) substituted (12.2.2019 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 2(2); 2019 c. 1, s. 67(2)

F2Words in Sch. 55 para. 1(4) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 118(2)(a) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

F3Words in Sch. 55 para. 1(4) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 3(a)

F4Word in Sch. 55 para. 1(4) substituted (10.12.2021 for specified purposes; 1.4.2022 in so far as not already in force and with effect in accordance with s. 85(1)(b) of the amending Act) by Finance Act 2021 (c. 26), s. 85(1)(a), Sch. 15 para. 2(2); S.I. 2021/1409, regs. 3, 4

F5Sch. 55 para. 1(4A) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 3(b)

F6Words in Sch. 55 para. 1 Table inserted (with effect in accordance with Sch. 7 paras. 59(2), 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 59(1)

F7Words in Sch. 55 para. 1 Table substituted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 29(2)

F8Words in Sch. 55 para. 1 Table substituted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 4

F9Words in Sch. 55 para. 1 Table inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(6) (with s. 117)

F10Words in Sch. 55 para. 1 Table inserted (12.2.2019 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 2(4) (as amended (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 22 para. 21(2)(b)); 2019 c. 1, s. 67(2)

F11Words in Sch. 55 para. 1 Table omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 118(2)(b) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)

F12Words in Sch. 55 para. 1 Table inserted (6.4.2018) by Finance Act 2017 (c. 10), s. 61(1), Sch. 11 para. 4(3); S.I. 2018/464, art. 2(e)

F13Words in Sch. 55 para. 1 Table inserted (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force and with effect in accordance with s. 85(1)(b) of the amending Act) by Finance Act 2021 (c. 26), s. 85(1)(a), Sch. 15 para. 2(3); S.I. 2021/1409, regs. 3, 4

F14Words in Sch. 55 para. 1 Table inserted (12.2.2019 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 2(5); 2019 c. 1, s. 67(2)

F15Words in Sch. 55 para. 1 Table inserted (1.4.2015) by Finance Act 2014 (c. 26), Sch. 21 paras. 7, 10 (with Sch. 21 para. 11); S.I. 2015/812, art. 2

F16Words in Sch. 55 para. 1 Table inserted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 para. 31

Modifications etc. (not altering text)

C1Sch. 55 para. 1 excluded by Taxes Management Act 1970 (c. 9), s. 12ZBA(7) (as inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 91)

Commencement Information

I1Sch. 55 para. 1 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by S.I. 2011/702, art. 2 (with art. 1(2))

I2Sch. 55 para. 1 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))

I3Sch. 55 para. 1 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by S.I. 2014/2395, art. 2(1)(b)

I4Sch. 55 para. 1 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I5Sch. 55 para. 1 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

I6Sch. 55 para. 1 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

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