Modifications etc. (not altering text)
C1Sch. 41 modified (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 paras. 33, 34
C2Sch. 41 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 11(6) (with Sch. 16 para. 11(7))
C3Sch. 41 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 13
1U.K.A penalty is payable by a person (P) where P fails to comply with an obligation specified in the Table below (a “relevant obligation”).
| Tax to which obligation relates | Obligation |
|---|---|
| Income tax and capital gains tax | Obligation under section 7 of TMA 1970 (obligation to give notice of liability to income tax or capital gains tax). |
| Corporation tax | Obligation under paragraph 2 of Schedule 18 to FA 1998 (obligation to give notice of chargeability to corporation tax). |
| [F1Diverted profits tax | Obligation under section 92 of FA 2015 (duty to notify if within scope of diverted profits tax).] |
| [F2Digital services tax | Obligation under section 54 of FA 2020 (obligation to notify HMRC when threshold conditions for digital services tax are met).] |
| [F3Multinational top-up tax | Obligation of a filing member of a multinational group under Part 3 of Schedule 14 to FA 2023.] |
| [F4Domestic top-up tax | Obligation of a filing member to register under paragraph 6 of Schedule 14 to F(No.2)A 2023, as applied by paragraph 3 of Schedule 18 to F(No.2)A 2023] |
| Value added tax | Obligations under paragraphs 5, 6, 7 and 14(2) and (3) of Schedule 1 to VATA 1994 (obligations to notify liability to register and notify material change in nature of supplies made by person exempted from registration). |
| [F5Value added tax | Obligations under paragraphs 5, 6 and 13(3) of Schedule 1A to VATA 1994 (obligations to notify liability to register and notify material change in nature of supplies made by person exempted from registration).] |
| F6. . . | F6. . . |
| F7. . . | F7. . . |
| Value added tax | Obligations under paragraphs 3, 4 and 7(2) and (3) of Schedule 3A to VATA 1994 (obligations to notify liability to register and notify relevant change in supplies made by person exempted from registration). |
| F8. . . | F8. . . |
| Insurance premium tax | Obligations under section 53(1) and (2) of FA 1994 (obligations to register in respect of receipt of premiums in course of taxable business and notify intended receipt of premiums in course of taxable business). |
| Insurance premium tax | Obligations under section 53AA(1) and (3) of FA 1994 (obligations to register as taxable intermediary and notify intention to charge taxable intermediary's fees). |
| [F9Plastic packaging tax | Obligation under section 56 of FA 2021 (obligation to give notice of liability to be registered).] |
| [F10Soft drinks industry levy | Obligation under section 44 of FA 2017 (obligation to give notice of liability to be registered).] |
| Aggregates levy | Obligations under section 24(2) of, and paragraph 1 of Schedule 4 to, FA 2001 (obligations to register in respect of carrying out of taxable activities and notify intention of carrying out such activities). |
| Climate change levy | Obligations under paragraphs 53 and 55 of Schedule 6 to FA 2000 (obligations to register in respect of taxable supplies and notify intention to make, or have made, taxable supply). |
| Landfill tax | Obligations under [F11section 47(2), (3) and (3A)] of FA 1996 (obligations to register in respect of carrying out of taxable activities and notify intention of carrying out such activities). |
| Air passenger duty | Obligation under section 33(4) [F12or 33A(4)] of FA 1994 (obligation to give notice of liability to register to operate chargeable aircraft). |
| [F13Alcohol duty | Obligations under section 91 of F(No. 2)A 2023 (licence to manufacture and deal wholesale in denatured alcohol). |
| Alcohol duty | Obligation to be authorised and registered to obtain and use duty stamps under regulations under paragraph 4 of Schedule 12 to F(No. 2)A 2023 (duty stamps).] |
| Alcohol liquor duties | Obligations under sections 12(1), 47(1), 54(2), 55(2) and 62(2) of ALDA 1979 (obligations to hold licence to manufacture spirits, register to brew beer, hold licence to produce wine or made-wine and register to make cider). |
| Alcohol liquor duties | Obligation to have plant and processes approved for the manufacture of spirits under regulations under section 15(6) of ALDA 1979 (distillers' warehouses). |
| Tobacco products duty | Obligation to manufacture tobacco products only on premises registered under regulations under section 7 of TPDA 1979 (management of tobacco products duty). |
| Hydrocarbon oil duties | Obligation to make entry of premises intended to be used for production of oil under regulations under section 21 of HODA 1979 (administration and enforcement). |
| Excise duties | Obligation to receive, deposit or hold duty suspended excise goods only in premises approved under regulations under section 92 of CEMA 1979 (approval of warehouses). |
| Excise duties | Obligation to receive duty suspended excise goods only if approved or registered (or approved and registered) as a [F14Registered Consignee] under regulations under section 100G or 100H of CEMA 1979 (registered excise dealers and shippers etc). |
| Excise duties | Obligation to receive, deposit or hold duty suspended excise goods only if approved or registered (or approved and registered) as a registered owner, a duty representative, a registered mobile operator or a fiscal representative of a registered mobile operator or an authorised warehousekeeper under regulations under section 100G or 100H of CEMA 1979 (registered excise dealers and shippers etc). |
| [F15Excise duties | Obligation to dispatch excise goods under duty suspension arrangements upon [F16a declaration for the free-circulation procedure or an authorised use procedure being accepted] in accordance with [F17Part 1 of the Taxation (Cross-border Trade) Act 2018] only if approved and registered (or approved and registered) as a Registered Consignor under regulations under section 100G or 100H of CEMA 1979 (registered excise dealers and shippers etc).] |
| [F18General betting duty | Obligation to register under section 164(2) of FA 2014 (registration of persons liable etc for general betting duty). |
| Pool betting duty | Obligation to register under section 164(2) of FA 2014 (registration of persons liable etc for pool betting duty).] |
| Bingo duty | Obligations under paragraph 10(1) and (1A) of Schedule 3 to BGDA 1981 (obligation to notify and register in respect of bingo-promotion). |
| Lottery duty | Obligation under section 29(1) of FA 1993 (obligation to register in respect of promotion of lotteries). |
| Gaming duty | Obligations under paragraphs 3 and 6 of Schedule 1 to FA 1997 (obligations to register in respect of gaming and to notify premises). |
| [F19Remote gaming duty | Obligation to register under section 164(2) of FA 2014 (registration of persons liable etc for remote gaming duty).] |
| [F20Machine games duty | Obligation under paragraph 20(3) of Schedule 24 to FA 2012 (obligation to register in respect of premises).] |
| F21. . . | F21. . . |
Textual Amendments
F1Words in Sch. 41 para. 1 Table inserted (with effect in accordance with s. 116(1) of the amending Act) by Finance Act 2015 (c. 11), s. 104(5)
F2Words in Sch. 41 para. 1 Table inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 10 para. 6(2)
F3Words in Sch. 41 para. 1 Table inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance (No. 2) Act 2023 (c. 30), s. 264, Sch. 14 para. 41
F4Words in Sch. 41 para. 1 Table inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance (No. 2) Act 2023 (c. 30), s. 278, Sch. 18 para. 6(1)
F5Sch. 41 para. 1 Table entry inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 18
F6Words in Sch. 41 para. 1 Table omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 114(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)
F7Words in Sch. 41 para. 1 Table omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 114(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)
F8Words in Sch. 41 para. 1 Table omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 114(2)(c) (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)
F9Words in Sch. 41 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. 1(2); S.I. 2021/1409, regs. 3, 4
F10Words in Sch. 41 para. 1 Table inserted (6.4.2018) by Finance Act 2017 (c. 10), s. 61(1), Sch. 11 para. 2(2); S.I. 2018/464, art. 2(e)
F11Words in Sch. 41 para. 1 Table substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 27(2)
F12Words in Sch. 41 para. 1 Table inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 15
F13Words in Sch. 41 para. 1 Table substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 18(2); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)
F14Words in Sch. 41 para. 1 substituted (1.4.2010) by The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593), reg. 2, Sch. 2 para. 22(a)
F15Words in Sch. 41 para. 1 inserted (1.4.2010) by The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593), reg. 2, Sch. 2 para. 22(b)
F16Words in Sch. 41 para. 1 Table substituted (3.11.2021 retrospective) by Finance Act 2022 (c. 3), s. 82(2)(4)
F17Words in Sch. 41 para. 1 Table substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 9 (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c) (with reg. 8)
F18Words in Sch. 41 para. 1 Table substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 27(2) (with Sch. 29)
F19Words in Sch. 41 para. 1 Table substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 27(3) (with Sch. 29)
F20Sch. 41 para. 1 Table entry inserted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 30
F21Sch. 41 para. 1 Table entry omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 57 (with Sch. 24 para. 62)
Modifications etc. (not altering text)
C4Sch. 41 para. 1 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZC para. 14 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 28 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)
C5Sch. 41 para. 1 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 78(3) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)
Commencement Information
I1Sch. 41 para. 1 in force at 1.4.2010 with effect in accordance with art. 3 by S.I. 2009/511, art. 2