Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 55 U.K. Penalty for failure to make returns etc

Modifications etc. (not altering text)

C1 Sch. 55 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 38

C2 Sch. 55 applied by S.R. 2009/128, reg. 35 (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 8(a) (with reg. 12))

C3 Sch. 55 applied by S.I. 2009/470, reg. 40(1)(2) (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784), regs. 1(1), 9 (with reg. 12(2)))

C4 Sch. 55 applied (with modifications) by S.I. 2001/1004, Sch. 4 para. 21G (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2014 (S.I. 2014/2397), regs. 1(1), 3(5))

C5 Sch. 55 applied (with modifications) by 1992 c. 4, s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

C6 Sch. 55 applied (with modifications) by 1992 c.7 (N.I.), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

C7 Sch. 55 applied (with modifications) (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), 50(1)(2)

C8 Sch. 55 modified (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) by Finance Act 2022 (c. 3), Sch. 10 para. 26 (as amended (5.1.2023) by S.I. 2022/1321, regs. 1, 2(2)

C9 Sch. 55 applied (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 42(3) (with reg. 1(3))

Amount of penalty: CIS returns U.K.

7 U.K. Paragraphs 8 to 13 apply in the case of a return falling within item 6 in the Table.

Commencement Information

I1 Sch. 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))

I2 Sch. 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))

I3 Sch. 55 para. 7 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I4 Sch. 55 para. 7 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

I5 Sch. 55 para. 7 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

8 U.K. P is liable to a penalty under this paragraph of £100.

Commencement Information

I6 Sch. 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))

I7 Sch. 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))

I8 Sch. 55 para. 8 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I9 Sch. 55 para. 8 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

I10 Sch. 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

I11 Sch. 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))

I12 Sch. 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))

I13 Sch. 55 para. 9 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I14 Sch. 55 para. 9 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

I15 Sch. 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

I16 Sch. 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))

I17 Sch. 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))

I18 Sch. 55 para. 10 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I19 Sch. 55 para. 10 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

I20 Sch. 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 [F1 deliberately] 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 [F2 any other case][F2 any 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

F1 Word 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)

F2 Words 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

I21 Sch. 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))

I22 Sch. 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))

I23 Sch. 55 para. 11 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I24 Sch. 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 [F3 deliberately] 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

F3 Word 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

I25 Sch. 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))

I26 Sch. 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))

I27 Sch. 55 para. 12 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 2

I28 Sch. 55 para. 12 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I29 Sch. 55 para. 12 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

I30 Sch. 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

I31 Sch. 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))

I32 Sch. 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))

I33 Sch. 55 para. 13 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 2

I34 Sch. 55 para. 13 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I35 Sch. 55 para. 13 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)

I36 Sch. 55 para. 13 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)