Modifications etc. (not altering text)
C1Sch. 24 applied (N.I.) (1.4.2008) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121), regs. 7(2A)(b), 26(4) (as amended by S.R. 2008/129, regs. 1, 3(a), 4)
C2Sch. 24 applied (6.4.2008) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), reg. 81(1)(1A), Sch. 4 paras. 21A(8), 21D(9), 21F(12), 22(7), 31(8) (as amended by S.I. 2008/636, reg. 7; S.I. 2010/721, reg. 4; S.I. 2012/821, reg. 11)
C3Sch. 24 applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 13(3)(b), 40(4), 59(8)(b) (with reg. 1(4)(6))
C4Sch. 24 applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 9(3)(b), 35(4), 54(8)(b)
C5Sch. 24 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 37
C6Sch. 24 applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 15
C7Sch. 24 excluded (17.7.2014) by Finance Act 2014 (c. 26), Sch. 35 para. 13(a)
18(1)P is liable under paragraph 1(1)(a) where a document which contains a careless inaccuracy (within the meaning of paragraph 3) is given to HMRC on P's behalf.U.K.
(2)In paragraph 2(1)(b) and (2)(a) a reference to P includes a reference to a person who acts on P's behalf in relation to tax.
(3)Despite sub-paragraphs (1) and (2), P is not liable to a penalty [F1under paragraph 1 or 2] in respect of anything done or omitted by P's agent where P satisfies HMRC that P took reasonable care to avoid inaccuracy (in relation to paragraph 1) or unreasonable failure (in relation to paragraph 2).
(4)In paragraph 3(1)(a) (whether in its application to a document given by P or, by virtue of sub-paragraph (1) above, in its application to a document given on P's behalf) a reference to P includes a reference to a person who acts on P's behalf in relation to tax.
(5)In paragraph 3(2) a reference to P includes a reference to a person who acts on P's behalf in relation to tax.
Textual Amendments
F1Words in Sch. 24 para. 18(3) inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 15; S.I. 2009/571, art. 2
Commencement Information
I1Sch. 24 para. 18 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)
19(1)Where a penalty under paragraph 1 is payable by a company for a deliberate inaccuracy which was attributable to an officer [F2of the company, the officer is liable to pay such portion of the penalty (which may be 100%) as HMRC] may specify by written notice to the officer. U.K.
(2)Sub-paragraph (1) does not allow HMRC to recover more than 100% of a penalty.
(3)In the application of sub-paragraph (1) to a body corporate [F3other than a limited liability partnership] “officer” means—
(a)a director (including a shadow director within the meaning of section 251 of the Companies Act 2006 (c. 46)), F4...
[F5(aa)a manager, and]
(b)a secretary.
[F6(3A)In the application of sub-paragraph (1) to a limited liability partnership, “officer” means a member.]
(4)In the application of sub-paragraph (1) in any other case “officer” means—
(a)a director,
(b)a manager,
(c)a secretary, and
(d)any other person managing or purporting to manage any of the company's affairs.
[F7(5)Where HMRC have specified a portion of a penalty in a notice given to an officer under sub-paragraph (1)—
(a)paragraph 11 applies to the specified portion as to a penalty,
(b)the officer must pay the specified portion before the end of the period of 30 days beginning with the day on which the notice is given,
(c)paragraph 13(2), (3) and (5) apply as if the notice were an assessment of a penalty,
(d)a further notice may be given in respect of a portion of any additional amount assessed in a supplementary assessment in respect of the penalty under paragraph 13(6),
(e)paragraphs 15(1) and (2), 16 and 17(1) to (3) and (6) apply as if HMRC had decided that a penalty of the amount of the specified portion is payable by the officer, and
(f)paragraph 21 applies as if the officer were liable to a penalty.]
[F8(6)In this paragraph “company” means any body corporate or unincorporated association, but does not include a partnership, a local authority or a local authority association.]
Textual Amendments
F2Words in Sch. 24 para. 19(1) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 16(2); S.I. 2009/571, art. 2
F3Words in Sch. 24 para. 19(3) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 7(2)(a)
F4Word in Sch. 24 para. 19(3)(a) omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 57 para. 7(2)(b)
F5Sch. 24 para. 19(3)(aa) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 7(2)(c)
F6Sch. 24 para. 19(3A) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 7(3)
F7Sch. 24 para. 19(5) substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 16(3); S.I. 2009/571, art. 2
F8Sch. 24 para. 19(6) inserted (21.7.2009) by Finance Act 2009 (c. 10), Sch. 57 para. 7(4)
Commencement Information
I2Sch. 24 para. 19 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)
20(1)This paragraph applies where P is liable to a penalty under paragraph 1 for an inaccuracy in or in connection with a partnership return.U.K.
(2)Where the inaccuracy affects the amount of tax due or payable by a partner of P, the partner is also liable to a penalty (“a partner's penalty”).
(3)Paragraphs 4 to 13 and 19 shall apply in relation to a partner's penalty (for which purpose a reference to P shall be taken as a reference to the partner).
(4)Potential lost revenue shall be calculated separately for the purpose of P's penalty and any partner's penalty, by reference to the proportions of any tax liability that would be borne by each partner.
(5)Paragraph 14 shall apply jointly to P's penalty and any partner's penalties.
(6)P may bring an appeal under paragraph 15 in respect of a partner's penalty (in addition to any appeal that P may bring in connection with the penalty for which P is liable).
Commencement Information
I3Sch. 24 para. 20 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)
21U.K.[F9A person is] not liable to a penalty under paragraph 1 [F10, 1A] or 2 in respect of an inaccuracy or failure in respect of which [F11the person has] been convicted of an offence.
Textual Amendments
F9Words in Sch. 24 para. 21 substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 17(a); S.I. 2009/571, art. 2
F10Word in Sch. 24 para. 21 inserted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 17(b); S.I. 2009/571, art. 2
F11Words in Sch. 24 para. 21 substituted (1.4.2009) by Finance Act 2008 (c. 9), s. 122(2), Sch. 40 para. 17(c); S.I. 2009/571, art. 2
Commencement Information
I4Sch. 24 para. 21 in force at 1.4.2008 for certain purposes, 1.7.2008 for certain purposes, 1.1.2009 for certain purposes, and 1.4.2009 in so far as not already in force by S.I. 2008/568, art. 2 (with art. 3)