Finance Act 2009

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)