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Finance Act 2009, Cross Heading: Amount of penalty: CIS returns is up to date with all changes known to be in force on or before 29 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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7U.K.Paragraphs 8 to 13 apply in the case of a return falling within item 6 in the Table.
Commencement Information
I1Sch. 55 para. 7 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by S.I. 2011/702, art. 2 (with art. 1(2))
I2Sch. 55 para. 7 in force at 6.10.2011 in so far as not already in force by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))
I3Sch. 55 para. 7 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I4Sch. 55 para. 7 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)
I5Sch. 55 para. 7 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)
8U.K.P is liable to a penalty under this paragraph of £100.
Commencement Information
I6Sch. 55 para. 8 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by S.I. 2011/702, art. 2 (with art. 1(2))
I7Sch. 55 para. 8 in force at 6.10.2011 in so far as not already in force by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))
I8Sch. 55 para. 8 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I9Sch. 55 para. 8 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)
I10Sch. 55 para. 8 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)
9(1)P is liable to a penalty under this paragraph if (and only if) P's failure continues after the end of the period of 2 months beginning with the penalty date.U.K.
(2)The penalty under this paragraph is £200.
Commencement Information
I11Sch. 55 para. 9 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by S.I. 2011/702, art. 2 (with art. 1(2))
I12Sch. 55 para. 9 in force at 6.10.2011 in so far as not already in force by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))
I13Sch. 55 para. 9 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I14Sch. 55 para. 9 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)
I15Sch. 55 para. 9 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)
10(1)P is liable to a penalty under this paragraph if (and only if) P's failure continues after the end of the period of 6 months beginning with the penalty date.U.K.
(2)The penalty under this paragraph is the greater of—
(a)5% of any liability to make payments which would have been shown in the return in question, and
(b)£300.
Commencement Information
I16Sch. 55 para. 10 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by S.I. 2011/702, art. 2 (with art. 1(2))
I17Sch. 55 para. 10 in force at 6.10.2011 in so far as not already in force by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))
I18Sch. 55 para. 10 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I19Sch. 55 para. 10 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)
I20Sch. 55 para. 10 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)
11(1)P is liable to a penalty under this paragraph if (and only if) P's failure continues after the end of the period of 12 months beginning with the penalty date.U.K.
(2)Where, by failing to make the return, P [F1deliberately] withholds information which would enable or assist HMRC to assess the amount that P is liable to pay to HMRC in accordance with Chapter 3 of Part 3 of FA 2004, the penalty under this paragraph is determined in accordance with sub-paragraphs (3) and (4).
(3)If the withholding of the information is deliberate and concealed, the penalty is the greater of—
(a)100% of any liability to make payments which would have been shown in the return in question, and
(b)£3,000.
(4)If the withholding of the information is deliberate but not concealed, the penalty is the greater of—
(a)70% of any liability to make payments which would have been shown in the return in question, and
(b)£1,500.
(5)In [F2any other case][F2any case not falling within sub-paragraph (2)], the penalty under this paragraph is the greater of—
(a)5% of any liability to make payments which would have been shown in the return in question, and
(b)£300.
Textual Amendments
F1Word in Sch. 55 para. 11(2) inserted (6.10.2011 for specified purposes, 12.2.2019 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 5(2); S.I. 2011/2391, art. 2(a) (with art. 3); 2019 c. 1, s. 67(2)
F2Words in Sch. 55 para. 11(5) substituted (6.10.2011 for specified purposes, 12.2.2019 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 5(3); S.I. 2011/2391, art. 2(a) (with art. 3); 2019 c. 1, s. 67(2)
Commencement Information
I21Sch. 55 para. 11 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by S.I. 2011/702, art. 2 (with art. 1(2))
I22Sch. 55 para. 11 in force at 6.10.2011 in so far as not already in force by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))
I23Sch. 55 para. 11 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I24Sch. 55 para. 11 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)
12(1)P is liable to a penalty under this paragraph if (and only if)—U.K.
(a)P's failure continues after the end of the period of 12 months beginning with the penalty date, and
(b)the information required in the return relates only to persons registered for gross payment (within the meaning of Chapter 3 of Part 3 of FA 2004).
(2)Where, by failing to make the return, P [F3deliberately] withholds information which relates to such persons, the penalty under this paragraph is—
(a)if the withholding of the information is deliberate and concealed, £3,000, and
(b)if the withholding of the information is deliberate but not concealed, £1,500.
Textual Amendments
F3Word in Sch. 55 para. 12(2) inserted (6.10.2011 for specified purposes, 12.2.2019 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 6(2); S.I. 2011/2391, art. 2(a) (with art. 3); 2019 c. 1, s. 67(2)
Commencement Information
I25Sch. 55 para. 12 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by S.I. 2011/702, art. 2 (with art. 1(2))
I26Sch. 55 para. 12 in force at 6.10.2011 in so far as not already in force by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))
I27Sch. 55 para. 12 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 2
I28Sch. 55 para. 12 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I29Sch. 55 para. 12 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)
I30Sch. 55 para. 12 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)
13(1)This paragraph applies—U.K.
(a)at any time before P first makes a return falling within item 6 in the Table, to any return falling within that item, and
(b)at any time after P first makes a return falling within that item, to that return and any earlier return.
(2)In respect of any return or returns to which this paragraph applies—
(a)paragraphs 10(2)(b) and 11(5)(b) do not apply, and
(b)P is not liable to penalties under paragraphs 8 and 9 which exceed, in total, £3,000.
(3)In sub-paragraph (1)(b) “earlier return” means any return falling within item 6 which has a filing date earlier than the date on which P first made a return.
Commencement Information
I31Sch. 55 para. 13 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by S.I. 2011/702, art. 2 (with art. 1(2))
I32Sch. 55 para. 13 in force at 6.10.2011 in so far as not already in force by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))
I33Sch. 55 para. 13 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 2
I34Sch. 55 para. 13 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I35Sch. 55 para. 13 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)
I36Sch. 55 para. 13 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)
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