Finance Act 2009

Section 107

SCHEDULE 56 U.K. Penalty for failure to make payments on time

Modifications etc. (not altering text)

C1 Sch. 56 applied (with modifications) by SR 2009/128, reg 63(3) (as substituted (with effect in accordance with reg. 2 of the amending Rule) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/91), regs. 1, 7(1))

C2 Sch. 56 applied (with modifications) by SI 2009/470 reg. 68(3) (as substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2010 (S.I. 2010/661), regs. 1(1), 6)

C3 Sch. 56 applied (with modifications) by SI 2001/1004 reg. 67B (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 3)

C4 Sch. 56 applied (with modifications) by SI 2001/1004 reg. 67A (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 3)

C5 Sch. 56 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 39

C6 Sch. 56 applied by SR 2009/128, reg. 31 (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 6 (with reg. 12))

C7 Sch. 56 applied by S.I. 2009/470 reg. 36 (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784), regs. 1(1), 7 (with reg. 12(1)))

C8 Sch. 56 applied (E.) (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), 85(3)

C9 Sch. 56 applied (E.) (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), 46

Penalty for failure to pay tax U.K.

1 (1) A penalty is payable by a person (“P”) where P fails to pay an amount of tax specified in column 3 of the Table below on or before the date specified in column 4. U.K.

(2) Paragraphs 3 to 8 set out—

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

(b) subject to paragraph 9, the amount of the penalty.

(3) If P's failure falls within more than one provision of this Schedule, P is liable to a penalty under each of those provisions.

(4) In the following provisions of this Schedule, the “penalty date”, in relation to an amount of tax, means [F1 the day after the date specified in or for the purposes of column 4 of the Table in relation to that amount.].

[F2 (5) Sub-paragraph (4) is subject to paragraph 2A.]

	Tax to which payment relates	Amount of tax payable	Date after which penalty is incurred
PRINCIPAL AMOUNTS
1	Income tax or capital gains tax	Amount payable under section 59B(3) or (4) of TMA 1970	The date falling 30 days after the date specified in section 59B(3) or (4) of TMA 1970 as the date by which the amount must be paid
[F3 1A	Income tax or capital gains tax	Amount payable under section 59BA(4) or (5) of TMA 1970	The date falling 30 days after the date specified in section 59BA(4) or (5) of TMA 1970 as the date by which the amount must be paid.]
2	Income tax	Amount payable under PAYE regulations F4 ...	The date determined by or under PAYE regulations as the date by which the amount must be paid
3	Income tax	Amount shown in return under section 254(1) of FA 2004	The date falling 30 days after the date specified in section 254(5) of FA 2004 as the date by which the amount must be paid
[F5 3A	Income tax	Amount payable under regulations under section 244L(2)(a) of FA 2004	The date falling 30 days after the due date determined by or under the regulations]
[F6 3B	Capital gains tax	Amount payable under paragraph 6 of Schedule 2 to FA 2019 where not included in a return under section 8 or 8A of TMA 1970	The date falling 30 days after 31 January in the tax year following the one in which the disposal was made]
[F7 3C	Capital gains tax	Amount payable under a CGT exit charge payment plan entered into in accordance with Schedule 3ZAA to TMA 1970	The later of— (a) the date falling 30 days after the date specified in section 59B of TMA 1970 as the date by which the amount is due to be paid, and (b) the date on which the amount is payable under the plan.]
4	Deductions on account of tax under Chapter 3 of Part 3 of FA 2004 (construction industry scheme)	Amount payable under section 62 of FA 2004 (except an amount falling within item 17, 23 or 24)	The date determined by or under regulations under [F8 section 71] of FA 2004 as the date by which the amount must be paid
[F9 4A	Apprenticeship levy	Amount payable under regulations under section 105 of FA 2016	The date determined by or under regulations under section 105 of FA 2016]
5	Corporation tax	Amount shown in company tax return under paragraph 3 of Schedule 18 to FA 1998	The filing date for the company tax return for the accounting period for which the tax is due (see paragraph 14 of Schedule 18 to FA 1998)
6	Corporation tax	Amount payable under regulations under section 59E of TMA 1970 (except an amount falling within item 17, 23 or 24)	The filing date for the company tax return for the accounting period for which the tax is due (see paragraph 14 of Schedule 18 to FA 1998)
[F10 6ZZA	Corporation tax	Amount payable under section 357YQ of CTA 2010	The end of the period within which, in accordance with section 357YQ(5), the amount must be paid.]
[F11 6ZA	Corporation tax	Amount payable under an exit charge payment plan entered into in accordance with Schedule 3ZB to TMA 1970	The later of— (a) the first day after the period of 12 months beginning immediately after the migration accounting period (as defined in Part 1 or 2 of Schedule 3ZB to TMA 1970, as the case may be), and (b) the date on which the amount is payable under the plan.]
[F12 6ZAA	Corporation tax	Amount payable under a CT payment plan entered into in accordance with Schedule 3ZC to TMA 1970	The later of— (a) the first day after the period of 12 months beginning immediately after the accounting period to which the CT payment plan relates, and (b) the date on which the amount is payable under the plan.]
[F13 6ZB	Diverted profits tax	Amount of diverted profits tax payable under Part 3 of FA 2015	The date when, in accordance with section 98(2) of FA 2015, the amount must be paid]
7	Inheritance tax	Amount payable under section 226 of IHTA 1984 (except an amount falling within item 14 or 21)	The filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amount
8	Inheritance tax	Amount payable under section 227 or 229 of IHTA 1984 (except an amount falling within item 14 or 21)	For the first instalment, the filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amountFor any later instalment, the date falling 30 days after the date determined under section 227 or 229 of IHTA 1984 as the date by which the instalment must be paid
9	Stamp duty land tax	Amount payable under section 86(1) or (2) of FA 2003	The date falling 30 days after the date specified in section 86(1) or (2) of FA 2003 as the date by which the amount must be paid
10	Stamp duty reserve tax	Amount payable under section 87, 93 or 96 of FA 1986 or Schedule 19 to FA 1999 (except an amount falling within item 17, 23 or 24)	The date falling 30 days after the date determined by or under regulations under section 98 of FA 1986 as the date by which the amount must be paid
[F14 10A	Annual tax on enveloped dwellings	Amount payable under section 163(1) or (2) of FA 2013 (except an amount falling within item 23).	The date falling 30 days after the date specified in section 163(1) or (2) of FA 2013 as the date by which the amount must be paid]
11	Petroleum revenue tax	Amount charged in an assessment under paragraph 11(1) of Schedule 2 to OTA 1975	The date falling 30 days after the date determined in accordance with paragraph 13 of Schedule 2 to OTA 1975 as the date by which the amount must be paid
[F15 11ZA	Soft drinks industry levy	Amount payable under regulations under section 52 of FA 2017 or paragraphs 6 or 14 of Schedule 8 to that Act	The date determined by or under regulations under section 52 of FA 2017]
[F16 11GA	Excise duties	Amount payable under regulations under section 60A of the Customs and Excise Management Act 1979 (except an amount falling within item 17A, 23 or 24).	The date determined by or under regulations under section 60A of the Customs and Excise Management Act 1979 as the date by which the amount must be paid]
[F17 11N	Machine games duty	Amount payable under paragraph 6 of Schedule 24 to FA 2012 (except an amount falling within item 17A, 23 or 24)	The date determined by or under regulations under paragraph 19 of Schedule 24 to FA 2012 as the date by which the amount must be paid]
AMOUNTS PAYABLE IN DEFAULT OF A RETURN BEING MADE
12	Income tax or capital gains tax	Amount payable under section 59B(5A) of TMA 1970	The date falling 30 days after the date specified in section 59B(5A) of TMA 1970 as the date by which the amount must be paid
13	Corporation tax	Amount shown in determination under paragraph 36 or 37 of Schedule 18 to FA 1998	The filing date for the company tax return for the accounting period for which the tax is due (see paragraph 14 of Schedule 18 to FA 1998)
14	Inheritance tax	Amount shown in a determination made by HMRC in the circumstances set out in paragraph 2	The filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amount
15	Stamp duty land tax	Amount shown in determination under paragraph 25 of Schedule 10 to FA 2003 (including that paragraph as applied by section 81(3) of that Act)	The date falling 30 days after the filing date for the return in question
[F18 15A	Annual tax on enveloped dwellings	Amount shown in determination under paragraph 18 of Schedule 33 to FA 2013	The date falling 30 days after the filing date for the return in question]
16	Petroleum revenue tax	Amount charged in an assessment made where participator fails to deliver return for a chargeable period	The date falling 6 months and 30 days after the end of the chargeable period
17	Tax falling within any of items 1 to 6, 9 or 10	Amount (not falling within any of items 12 to 15) which is shown in an assessment or determination made by HMRC in the circumstances set out in paragraph 2	The date falling 30 days after the date by which the amount would have been required to be paid if it had been shown in the return in question
AMOUNTS SHOWN TO BE DUE IN OTHER ASSESSMENTS, DETERMINATIONS, ETC
18	Income tax or capital gains tax	Amount payable under section 55 of TMA 1970	The date falling 30 days after the date determined in accordance with section 55(3), (4), (6) or (9) of TMA 1970 as the date by which the amount must be paid
19	Income tax or capital gains tax	Amount payable under section 59B(5) or (6) of TMA 1970	The date falling 30 days after the date specified in section 59B(5) or (6) of TMA 1970 as the date by which the amount must be paid
20	F19 . . .	F19 . . .	F19 . . .
21	Inheritance tax	Amount shown in— (a) an amendment or correction of a return showing an amount falling within item 7 or 8, or (b) a determination made by HMRC in circumstances other than those set out in paragraph 2	The later of— (a) the filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amount, and (b) the date falling 30 days after the date on which the amendment, correction, assessment or determination is made
22	Petroleum revenue tax	Amount charged in an assessment, or an amendment of an assessment, made in circumstances other than those set out in items 11 and 16	The date falling 30 days after— (a) the date by which the amount must be paid, or (b) the date on which the assess-ment or amendment is made, whichever is later
23	Tax falling within any of items 1 to 6, 9 or [F20 10] [F20 11N]	Amount (not falling within any of items 18 to 20) shown in an amendment or correction of a return showing an amount falling within any of items 1 to 6, 9 or [F20 10] [F20 11N]	The date falling 30 days after— (a) the date by which the amount must be paid, or (b) the date on which the amendment or correction is made, whichever is later
24	Tax falling within any of items 1 to 6, 9 or [F21 10] [F21 11N]	Amount (not falling within any of items 18 to 20) shown in an assessment or determination made by HMRC in circumstances other than those set out in paragraph 2	The date falling 30 days after— (a) the date by which the amount must be paid, or (b) the date on which the assessment or determin-ation is made, whichever is later

Textual Amendments

F1 Words in Sch. 56 para. 1(4) substituted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 11

F2 Sch. 56 para. 1(5) inserted (25.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(3); S.I. 2011/132, art. 2(a)

F3 Sch. 56 para. 1 Table item 1A inserted (with effect in accordance with s. 167(2) of the amending Act) by Finance Act 2016 (c. 24), Sch. 23 para. 9(2)

F4 Words in Sch. 56 para. 1 Table item 3 omitted (25.1.2011) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(5); S.I. 2011/132, art. 2(a)

F5 Sch. 56 para. 1 Table item 3A inserted (with effect in accordance with Sch. 4 para. 25 to the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 20

F6 Sch. 56 para. 1 Table item 3B inserted (with effect in accordance with Sch. 2 para. 32(1) to the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 30(2)

F7 Sch. 56 para. 1 Table item 3C inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 7 para. 3(2)

F8 Words in Sch. 56 para. 1 Table item 4 substituted (25.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(6); S.I. 2011/132, art. 2(a)

F9 Sch. 56 para. 1 Table item 4A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(10) (with s. 117)

F10 Sch. 56 para. 1 Table item 6ZZA inserted (with effect in accordance with s. 38(9)-(12) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 38(7)

F11 Words in Sch. 56 para. 1 Table item 6ZA inserted (with effect in accordance with Sch. 49 para. 8 to the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 7

F12 Words in Sch. 56 para. 1 Table item 6ZAA inserted (retrospective to 11.7.2019 and with effect in accordance with Sch. 7 para. 4(1)(a) to the amending Act) by Finance Act 2020 (c. 14), Sch. 7 para. 3(2)

F13 Words in Sch. 56 para. 1 Table item 6ZB inserted (with effect in accordance with s. 116(1) of the amending Act) by Finance Act 2015 (c. 11), s. 104(2)

F14 Sch. 56 para. 1 Table item 10A inserted (with effect in accordance with Sch. 34 para. 12 of the amending Act) by Finance Act 2013 (c. 29), Sch. 34 para. 9(2)

F15 Words in Sch. 56 para. 1 Table item 11ZA inserted (6.4.2018) by Finance Act 2017 (c. 10), s. 61(1), Sch. 11 para. 5(2); S.I. 2018/464, art. 2(e)

F16 Sch. 56 para. 1 Table item 11GA inserted (1.4.2015) by Finance Act 2014 (c. 26), Sch. 21 paras. 8, 10 (with Sch. 21 para. 11); S.I. 2015/812, art. 2

F17 Sch. 56 para. 1 Table item 11N inserted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 33, 66(2)

F18 Sch. 56 para. 1 Table item 15A inserted (with effect in accordance with Sch. 34 para. 12 of the amending Act) by Finance Act 2013 (c. 29), Sch. 34 para. 9(3)

F19 Sch. 56 para. 1 Table item 20 omitted (25.1.2011) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(12); S.I. 2011/132, art. 2(a)

F20 Word in Sch. 56 para. 1 Table item 23 substituted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 34(a), 66(2)

F21 Word in Sch. 56 para. 1 Table item 23 substituted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 34(a), 66(2)

Commencement Information

I1 Sch. 56 para. 1 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I2 Sch. 56 para. 1 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I3 Sch. 56 para. 1 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 3 (as amended by S.I. 2014/3346, art. 2)

I4 Sch. 56 para. 1 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I5 Sch. 56 para. 1 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I6 Sch. 56 para. 1 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

Assessments and determinations in default of return U.K.

2 U.K. The circumstances referred to in items 14, 17, 21 and 24 are where—

(a) P or another person is required to make or deliver a return falling within any item in the Table in Schedule 55,

(b) that person fails to make or deliver the return on or before the date by which it is required to be made or delivered, and

(c) if the return had been made or delivered as required, the return would have shown that an amount falling within any of items 1 to [F22 10][F22 11N] was due and payable.

Textual Amendments

F22 Word in Sch. 56 para. 2 substituted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 34(c), 66(2)

Commencement Information

I7 Sch. 56 para. 2 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I8 Sch. 56 para. 2 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I9 Sch. 56 para. 2 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I10 Sch. 56 para. 2 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I11 Sch. 56 para. 2 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

[F23 Different penalty date for certain PAYE payments U.K.

Textual Amendments

F23 Sch. 56 para. 2A and cross-heading inserted (25.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 4; S.I. 2011/132, art. 2(b)

2A (1) PAYE regulations may provide that, in relation to specified payments of tax falling within item 2, the penalty date is a specified date later than that determined in accordance with column 4 of the Table. U.K.

(2) In sub-paragraph (1) “specified” means specified in the regulations.]

Commencement Information

I12 Sch. 56 para. 2A in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I13 Sch. 56 para. 2A in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I14 Sch. 56 para. 2A in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

Amount of penalty: occasional amounts and amounts in respect of periods of 6 months or more U.K.

3 (1) This paragraph applies in the case of— U.K.

(a) a payment of tax falling within any of items 1, 3[F24 , 3B][F25 , 3C] and 7 to 24 in the Table,

[F26 (aa) a payment of tax falling within item 6ZB in the Table,]

(b) a payment of tax falling within [F27 item 4A or] item 2 or 4 which relates to a period of 6 months or more, and

(c) a payment of tax falling within item 2 which is payable under regulations under section 688A of ITEPA 2003 (recovery from other persons of amounts due from managed service companies).

[F28 (ca) an amount in respect of apprenticeship levy falling within item 4A which is payable by virtue of regulations under section 106 of FA 2016 (recovery from third parties).]

(2) P is liable to a penalty of 5% of the unpaid tax.

(3) If any amount of the tax is unpaid after the end of the period of 5 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.

(4) If any amount of the tax is unpaid after the end of the period of 11 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.

Textual Amendments

F24 Word in Sch. 56 para. 3(1)(a) inserted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 30(3)

F25 Word in Sch. 56 para. 3(1)(a) inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 7 para. 3(3)

F26 Sch. 56 para. 3(1)(aa) inserted (with effect in accordance with s. 116(1) of the amending Act) by Finance Act 2015 (c. 11), s. 104(3)

F27 Words in Sch. 56 para. 3(1)(b) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(11)(a) (with s. 117)

F28 Sch. 56 para. 3(1)(ca) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(11)(b) (with s. 117)

Commencement Information

I15 Sch. 56 para. 3 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I16 Sch. 56 para. 3 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I17 Sch. 56 para. 3 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 3 (as amended by S.I. 2014/3346, art. 2)

I18 Sch. 56 para. 3 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I19 Sch. 56 para. 3 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I20 Sch. 56 para. 3 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

4 (1) This paragraph applies in the case of a payment of tax falling within [F29 any of items 5 to [F30 6ZAA]] in the Table. U.K.

(2) P is liable to a penalty of 5% of the unpaid tax.

(3) If any amount of the tax is unpaid after the end of the period of 3 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.

(4) If any amount of the tax is unpaid after the end of the period of 9 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.

Textual Amendments

F29 Words in Sch. 56 para. 4(1) substituted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 8 para. 7

F30 Word in Sch. 56 para. 4(1) substituted (retrospective to 11.7.2019 and with effect in accordance with Sch. 7 para. 4(1)(a) to the amending Act) by Finance Act 2020 (c. 14), Sch. 7 para. 3(3)

Commencement Information

I21 Sch. 56 para. 4 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I22 Sch. 56 para. 4 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I23 Sch. 56 para. 4 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 3 (as amended by S.I. 2014/3346, art. 2)

I24 Sch. 56 para. 4 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I25 Sch. 56 para. 4 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I26 Sch. 56 para. 4 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

Amount of penalty: PAYE and CIS amounts [F31 etc.] U.K.

Textual Amendments

F31 Word in Sch. 56 para. 5 cross-heading inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(15) (with s. 117)

5 (1) Paragraphs 6 to 8 apply in the case of a payment of tax falling within item 2[F32 , 4 or 4A] in the Table. U.K.

(2) But those paragraphs do not apply in the case of a payment mentioned in paragraph 3(1)(b)[F33 , (c) or (ca)].

Textual Amendments

F32 Words in Sch. 56 para. 5(1) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(12) (with s. 117)

F33 Words in Sch. 56 para. 5(2) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(13) (with s. 117)

Commencement Information

I27 Sch. 56 para. 5 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I28 Sch. 56 para. 5 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I29 Sch. 56 para. 5 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 3 (as amended by S.I. 2014/3346, art. 2)

I30 Sch. 56 para. 5 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I31 Sch. 56 para. 5 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I32 Sch. 56 para. 5 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

[F34 6 [F35 (1) P is liable to a penalty under this paragraph, in relation to each tax, each time that P makes a default in relation to a tax year.] U.K.

(2) For the purposes of this paragraph, P makes a default [F36 in relation to a tax year] when P fails to make one of the following payments (or to pay an amount comprising two or more of those payments) in full on or before the date on which it becomes due and payable—

(a) a payment under PAYE regulations [F37 of tax payable in relation to the tax year];

(b) a payment of earnings-related contributions within the meaning of the Social Security (Contributions) Regulations 2001 ( S.I. 2001/1004) [F38 payable in relation to the tax year];

[F39 (ba) a payment under regulations under section 105 of FA 2016 of an amount in respect of apprenticeship levy payable in relation to the tax year;]

(c) a payment due under the Income Tax (Construction Industry Scheme) Regulations 2005 ( S.I. 2005/2045) [F40 payable in relation to the tax year] ;

(d) a repayment in respect of a student loan due under the Education (Student Loans) (Repayments) Regulations 2009 ( S.I. 2009/470) or the Education (Student Loans) (Repayments) Regulations (Northern Ireland) 2000 (S.R. 2000 No. 121) [F41 and due for the tax year] .

[F42 (3) But where a failure to make one of those payments (or to pay an amount comprising two or more of those payments) would, apart from this sub-paragraph, constitute the first default in relation to a tax year, that failure does not count as a default in relation to that year for the purposes of a penalty under this paragraph.

(4) The amount of the penalty for a default made in relation to a tax year is determined by reference to—

(a) the amount of the tax comprised in the default, and

(b) the number of previous defaults that P has made in relation to the same tax year.

(5) If the default is P's 1st, 2nd or 3rd default in relation to the tax year, P is liable, at the time of the default, to a penalty of 1% of the amount of tax comprised in the default.

(6) If the default is P's 4th, 5th or 6th default in relation to the tax year, P is liable, at the time of the default, to a penalty of 2% of the amount of tax comprised in the default.

(7) If the default is P's 7th, 8th or 9th default in relation to the tax year, P is liable, at the time of the default, to a penalty of 3% of the amount of tax comprised in the default.

(7A) If the default is P's 10th or subsequent default in relation to the tax year, P is liable, at the time of the default, to a penalty of 4% of the amount of tax comprised in the default.]

(8) For the purposes of this paragraph—

(a) the amount of a tax comprised in a default is the amount of that tax comprised in the payment which P fails to make;

[F43 (b) a previous default counts for the purposes of sub-paragraphs (5) to (7A) even if it is remedied before the time of the default giving rise to the penalty.]

[F44 (8A) Regulations made by the Commissioners for Her Majesty's Revenue and Customs may specify—

(a) circumstances in which, for the purposes of sub-paragraph (2), a payment of less than the full amount may be treated as a payment in full;

(b) circumstances in which sub-paragraph (3) is not to apply.

(8B) Regulations under sub-paragraph (8A) may—

(a) make different provision for different cases, and

(b) include incidental, consequential and supplementary provision.]

(9) The Treasury may by order made by statutory instrument make such amendments to sub-paragraph (2) as they think fit in consequence of any amendment, revocation or re-enactment of the regulations mentioned in that sub-paragraph.]

Textual Amendments

F34 Sch. 56 para. 6 substituted (25.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 6; S.I. 2011/132, art. 2(b)

F35 Sch. 56 para. 6(1) substituted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(2)

F36 Words in Sch. 56 para. 6(2) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(3)(a)

F37 Words in Sch. 56 para. 6(2)(a) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(3)(b)

F38 Words in Sch. 56 para. 6(2)(b) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(3)(c)

F39 Sch. 56 para. 6(2)(ba) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(14) (with s. 117)

F40 Words in Sch. 56 para. 6(2)(c) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(3)(d)

F41 Words in Sch. 56 para. 6(2)(d) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(3)(e)

F42 Sch. 56 para. 6(3)-(7A) substituted for Sch. 56 para. 6(3)-(7) (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(4)

F43 Sch. 56 para. 6(8)(b) substituted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(5)

F44 Sch. 56 para. 6(8A)(8B) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(6)

Commencement Information

I33 Sch. 56 para. 6 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I34 Sch. 56 para. 6 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 3 (as amended by S.I. 2014/3346, art. 2)

I35 Sch. 56 para. 6 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I36 Sch. 56 para. 6 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I37 Sch. 56 para. 6 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

7 U.K. If any amount of the tax is unpaid after the end of the period of 6 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.

Commencement Information

I38 Sch. 56 para. 7 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I39 Sch. 56 para. 7 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I40 Sch. 56 para. 7 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I41 Sch. 56 para. 7 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I42 Sch. 56 para. 7 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

8 U.K. If any amount of the tax is unpaid after the end of the period of 12 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.

Commencement Information

I43 Sch. 56 para. 8 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I44 Sch. 56 para. 8 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I45 Sch. 56 para. 8 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I46 Sch. 56 para. 8 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I47 Sch. 56 para. 8 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

Special reduction U.K.

9 (1) If HMRC think it right because of special circumstances, they may reduce a penalty under any paragraph of this Schedule. U.K.

(2) In sub-paragraph (1) “special circumstances” does not include—

(a) ability to pay, or

(b) the fact that a potential loss of revenue from one taxpayer is balanced by a potential over-payment by another.

(3) In sub-paragraph (1) the reference to reducing a penalty includes a reference to—

(a) staying a penalty, and

(b) agreeing a compromise in relation to proceedings for a penalty.

Modifications etc. (not altering text)

C10 Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)

Commencement Information

I48 Sch. 56 para. 9 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I49 Sch. 56 para. 9 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I50 Sch. 56 para. 9 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I51 Sch. 56 para. 9 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I52 Sch. 56 para. 9 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

[F45 Interaction with other penalties and late payment surcharges U.K.

Textual Amendments

F45 Sch. 56 para. 9A and cross-heading inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 13

9A U.K. In the application of the following provisions, no account shall be taken of a penalty under this Schedule—

(a) section 97A of TMA 1970 (multiple penalties),

(b) paragraph 12(2) of Schedule 24 to FA 2007 (interaction with other penalties), and

(c) paragraph 15(1) of Schedule 41 to FA 2008 (interaction with other penalties).]

Modifications etc. (not altering text)

C10 Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)

Commencement Information

I53 Sch. 56 para. 9A in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I54 Sch. 56 para. 9A in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I55 Sch. 56 para. 9A in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

Suspension of penalty during currency of agreement for deferred payment U.K.

10 (1) This paragraph applies if— U.K.

(a) P fails to pay an amount of tax when it becomes due and payable,

(b) P makes a request to HMRC that payment of the amount of tax be deferred, and

(c) HMRC agrees that payment of that amount may be deferred for a period (“the deferral period”).

(2) If P would (apart from this sub-paragraph) become liable, between the date on which P makes the request and the end of the deferral period, to a penalty under any paragraph of this Schedule for failing to pay that amount, P is not liable to that penalty.

(3) But if—

(a) P breaks the agreement (see sub-paragraph (4)), and

(b) HMRC serves on P a notice specifying any penalty to which P would become liable apart from sub-paragraph (2),

P becomes liable, at the date of the notice, to that penalty.

(4) P breaks an agreement if—

(a) P fails to pay the amount of tax in question when the deferral period ends, or

(b) the deferral is subject to P complying with a condition (including a condition that part of the amount be paid during the deferral period) and P fails to comply with it.

(5) If the agreement mentioned in sub-paragraph (1)(c) is varied at any time by a further agreement between P and HMRC, this paragraph applies from that time to the agreement as varied.

Modifications etc. (not altering text)

C10 Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)

Commencement Information

I56 Sch. 56 para. 10 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I57 Sch. 56 para. 10 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I58 Sch. 56 para. 10 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 3 (as amended by S.I. 2014/3346, art. 2)

I59 Sch. 56 para. 10 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I60 Sch. 56 para. 10 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I61 Sch. 56 para. 10 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

Assessment U.K.

11 (1) Where P is liable for a penalty under any paragraph of this Schedule HMRC must— U.K.

(a) assess the penalty,

(b) notify P, and

(c) state in the notice the period in respect of which the penalty is assessed.

(2) A penalty under any paragraph of this Schedule must be paid before the end of the period of 30 days beginning with the day on which notice of the assessment of the penalty is issued.

(3) An assessment of a penalty under any paragraph of this Schedule—

(a) is to be treated for procedural purposes in the same way as an assessment to tax (except in respect of a matter expressly provided for by this Schedule),

(b) may be enforced as if it were an assessment to tax, and

(c) may be combined with an assessment to tax.

(4) A supplementary assessment may be made in respect of a penalty if an earlier assessment operated by reference to an underestimate of an amount of [F46 tax which was due or payable].

[F47 (4A) If an assessment in respect of a penalty is based on an amount of tax due or payable that is found by HMRC to be excessive, HMRC may by notice to P amend the assessment so that it is based upon the correct amount.

(4B) An amendment made under sub-paragraph (4A)—

(a) does not affect when the penalty must be paid;

(b) may be made after the last day on which the assessment in question could have been made under paragraph 12.]

F48 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F46 Words in Sch. 56 para. 11(4) substituted (6.4.2011 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 9(2); S.I. 2011/703, art. 3

F47 Sch. 56 para. 11(4A)(4B) substituted for Sch. 56 para. 11(4A) (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 14(2)

F48 Sch. 56 para. 11(5) omitted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 14(3)

Modifications etc. (not altering text)

C10 Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)

Commencement Information

I62 Sch. 56 para. 11 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I63 Sch. 56 para. 11 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I64 Sch. 56 para. 11 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 3 (as amended by S.I. 2014/3346, art. 2)

I65 Sch. 56 para. 11 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I66 Sch. 56 para. 11 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I67 Sch. 56 para. 11 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

12 (1) An assessment of a penalty under any paragraph of this Schedule in respect of any amount must be made on or before the later of date A and (where it applies) date B. U.K.

(2) Date A is the last day of the period of 2 years beginning with the date specified in or for the purposes of column 4 of the Table (that is to say, the last date on which payment may be made without incurring a penalty).

(3) Date B is the last day of the period of 12 months beginning with—

(a) the end of the appeal period for the assessment of the amount of tax in respect of which the penalty is assessed, or

(b) if there is no such assessment, the date on which that amount of tax is ascertained.

(4) In sub-paragraph (3)(a) “appeal period” means the period during which—

(a) an appeal could be brought, or

(b) an appeal that has been brought has not been determined or withdrawn.

Modifications etc. (not altering text)

C10 Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)

Commencement Information

I68 Sch. 56 para. 12 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I69 Sch. 56 para. 12 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I70 Sch. 56 para. 12 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I71 Sch. 56 para. 12 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I72 Sch. 56 para. 12 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

Appeal U.K.

13 (1) P may appeal against a decision of HMRC that a penalty is payable by P. U.K.

(2) P may appeal against a decision of HMRC as to the amount of a penalty payable by P.

Modifications etc. (not altering text)

C10 Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)

Commencement Information

I73 Sch. 56 para. 13 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I74 Sch. 56 para. 13 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I75 Sch. 56 para. 13 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I76 Sch. 56 para. 13 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I77 Sch. 56 para. 13 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

14 (1) An appeal under paragraph 13 is to be treated in the same way as an appeal against an assessment to the tax concerned (including by the application of any provision about bringing the appeal by notice to HMRC, about HMRC review of the decision or about determination of the appeal by the First-tier Tribunal or Upper Tribunal). U.K.

(2) Sub-paragraph (1) does not apply—

(a) so as to require P to pay a penalty before an appeal against the assessment of the penalty is determined, or

(b) in respect of any other matter expressly provided for by this Act.

Modifications etc. (not altering text)

C10 Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)

Commencement Information

I78 Sch. 56 para. 14 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I79 Sch. 56 para. 14 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I80 Sch. 56 para. 14 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 3 (as amended by S.I. 2014/3346, art. 2)

I81 Sch. 56 para. 14 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I82 Sch. 56 para. 14 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I83 Sch. 56 para. 14 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

15 (1) On an appeal under paragraph 13(1) that is notified to the tribunal, the tribunal may affirm or cancel HMRC's decision. U.K.

(2) On an appeal under paragraph 13(2) that is notified to the tribunal, the tribunal may—

(a) affirm HMRC's decision, or

(b) substitute for HMRC's decision another decision that HMRC had power to make.

(3) If the tribunal substitutes its decision for HMRC's, the tribunal may rely on paragraph 9—

(a) to the same extent as HMRC (which may mean applying the same percentage reduction as HMRC to a different starting point), or

(b) to a different extent, but only if the tribunal thinks that HMRC's decision in respect of the application of paragraph 9 was flawed.

(4) In sub-paragraph (3)(b) “flawed” means flawed when considered in the light of the principles applicable in proceedings for judicial review.

(5) In this paragraph “tribunal” means the First-tier Tribunal or Upper Tribunal (as appropriate by virtue of paragraph 14(1)).

Modifications etc. (not altering text)

C10 Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)

Commencement Information

I84 Sch. 56 para. 15 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I85 Sch. 56 para. 15 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I86 Sch. 56 para. 15 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 3 (as amended by S.I. 2014/3346, art. 2)

I87 Sch. 56 para. 15 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I88 Sch. 56 para. 15 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I89 Sch. 56 para. 15 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

Reasonable excuse U.K.

16 [F49 (1) If P satisfies HMRC or (on appeal) the First-tier Tribunal or Upper Tribunal that there is a reasonable excuse for a failure to make a payment— U.K.

(a) liability to a penalty under any paragraph of this Schedule does not arise in relation to that failure, and

(b) the failure does not count as a default for the purposes of paragraphs 6, 8B, 8C, 8G and 8H.]

(2) For the purposes of sub-paragraph (1)—

(a) an insufficiency of funds is not a reasonable excuse unless attributable to events outside P's control,

(b) where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the failure, and

(c) where P had a reasonable excuse for the failure but the excuse has ceased, P is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.

Textual Amendments

F49 Sch. 56 para. 16(1) substituted (25.1.2011 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 10; S.I. 2011/132, art. 3

Modifications etc. (not altering text)

C10 Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)

Commencement Information

I90 Sch. 56 para. 16 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I91 Sch. 56 para. 16 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I92 Sch. 56 para. 16 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I93 Sch. 56 para. 16 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I94 Sch. 56 para. 16 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

Double jeopardy U.K.

17 U.K. P is not liable to a penalty under any paragraph of this Schedule in respect of a failure or action in respect of which P has been convicted of an offence.

Modifications etc. (not altering text)

C10 Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)

Commencement Information

I95 Sch. 56 para. 17 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I96 Sch. 56 para. 17 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I97 Sch. 56 para. 17 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I98 Sch. 56 para. 17 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I99 Sch. 56 para. 17 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

Interpretation U.K.

18 (1) This paragraph applies for the construction of this Schedule. U.K.

(2) “HMRC” means Her Majesty's Revenue and Customs.

(3) References to tax include construction industry deductions under Chapter 3 of Part 3 of FA 2004.

(4) References to a determination, in relation to an amount payable under PAYE regulations or under Chapter 3 of Part 3 of FA 2004, include a certificate.

(5) References to an assessment to tax, in relation to inheritance tax and stamp duty reserve tax, are to a determination.

Modifications etc. (not altering text)

C10 Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)

Commencement Information

I100 Sch. 56 para. 18 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I101 Sch. 56 para. 18 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I102 Sch. 56 para. 18 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I103 Sch. 56 para. 18 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I104 Sch. 56 para. 18 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)