SCHEDULES
C3C10C8C2C7C5C6C9C4SCHEDULE 55Penalty for failure to make returns etc
Sch. 55 applied by S.R. 2009/128, reg. 35 (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 8(a) (with reg. 12))
Sch. 55 applied by S.I. 2009/470, reg. 40(1)(2) (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784), regs. 1(1), 9 (with reg. 12(2)))
Sch. 55 applied (with modifications) by S.I. 2001/1004, Sch. 4 para. 21G (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2014 (S.I. 2014/2397), regs. 1(1), 3(5))
Sch. 55 applied (with modifications) by 1992 c. 4, s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)
Sch. 55 applied (with modifications) by 1992 c.7 (N.I.), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)
Sch. 55 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 50(1)(2)
Sch. 55 modified (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) by Finance Act 2022 (c. 3), Sch. 10 para. 26 (as amended (5.1.2023) by S.I. 2022/1321, regs. 1, 2(2)
Penalty for failure to make returns etc
I1I4I6C1I2I3I51
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.
2
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 HMRCF9...;
“penalty date”, in relation to a return or other document F15falling within any of items
F41 to 3F42A and 5 to F1713B 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).
F14A
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 relates | Return or other document | |
|---|---|---|
|
|
|
|
|
|
F62A | Capital gains tax | F16Return under Schedule 2 to FA 2019 (other than one made under paragraph 9 or 15 of that Schedule) |
|
|
|
4 | Income tax | F7Return under any of the following provisions of the Income Tax (PAYE) Regulations 2003 (S.I. 2003/2682)—
|
F24A | Apprenticeship levy | Return under regulations under section 105 of FA 2016 |
5 | Income tax | Return under section 254 of FA 2004 (pension schemes) |
6 | Deductions 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 |
7 | Corporation tax | Company tax return under paragraph 3 of Schedule 18 to FA 1998 |
F87A | Value added tax | Return under regulations under paragraph 2 of Schedule 11 to VATA 1994 |
7AA | F10. . . | F10. . . |
7AB | F10. . . | F10. . . |
F87B | Insurance premium tax | Return under regulations under section 54 of FA 1994 |
8 | Inheritance tax | Account under section 216 or 217 of IHTA 1984 |
9 | Stamp duty land tax | Land transaction return under section 76 of FA 2003 or further return under section 81 of that Act |
10 | Stamp duty land tax | Return under paragraph 3, 4 or 8 of Schedule 17A to FA 2003 |
11 | Stamp duty reserve tax | Notice of charge to tax under regulations under section 98 of FA 1986 |
12 | Petroleum revenue tax | Return under paragraph 2 of Schedule 2 to OTA 1975 |
13 | Petroleum revenue tax | Statement under section 1(1)(a) of PRTA 1980 |
F1413A | Soft drinks industry levy | Return under regulations under section 52 of FA 2017 |
F1813B | Plastic packaging tax | Return under regulations under section 61 of FA 2021 |
F514 | Aggregates levy | Return under regulations under section 25 of FA 2001 |
F515 | Climate change levy | Return under regulations under paragraph 41 of Schedule 6 to FA 2000 |
F516 | Landfill tax | Return under regulations under section 49 of FA 1996 |
F517 | Air passenger duty | Return under regulations under section 38 of FA 1994 |
F518 | Alcoholic liquor duties | Return under regulations under section 13, 49, 56 or 62 of ALDA 1979 |
F519 | Tobacco products duty | Return under regulations under section 7 of TPDA 1979 |
F520 | Hydrocarbon oil duties | Return under regulations under section 21 of HODA 1979 |
F320A | Excise duties | Return under regulations under section 60A of the Customs and Excise Management Act 1979 |
F521 | Excise duties | Return under regulations under section 93 of the Customs and Excise Management Act 1979 |
F522 | Excise duties | Return under regulations under section 100G or 100H of the Customs and Excise Management Act 1979 |
F523 | General betting duty | Return under regulations under paragraph 2 of Schedule 1 to BGDA 1981 |
F524 | Pool betting duty | Return under regulations under paragraph 2A of Schedule 1 to BGDA 1981 |
F525 | Bingo duty | Return under regulations under paragraph 9 of Schedule 3 to BGDA 1981 |
F526 | Lottery duty | Return under regulations under section 28(2) of FA 1993 |
F527 | Gaming duty | Return under directions under paragraph 10 of Schedule 1 to FA 1997 |
F528 | Remote gaming duty | Return under regulations under section 26K of BGDA 1981 |
F1229 | Machine games duty | Return under regulations under paragraph 18 of Schedule 24 to FA 2012 |
Sch. 55 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 38