Finance Act 2009

1 (1) A penalty is payable by a person (“P”) where P fails to make or deliver a return, or to deliver any other document, specified in the Table below on or before the filing date. U.K.

(2) Paragraphs 2 to [F1 13][F1 13J] set out—

(a) the circumstances in which a penalty is payable, and

(b) subject to paragraphs 14 to 17, the amount of the penalty.

(3) If P's failure falls within more than one paragraph of this Schedule, P is liable to a penalty under each of those paragraphs (but this is subject to paragraph 17(3)).

(4) In this Schedule—

• “filing date”, in relation to a return or other document, means the date by which it is required to be made or delivered to HMRC F2 ...;

• “penalty date”, in relation to a return or other document [F3 falling within any of items 1 to 3 and 5 to [F4 13A] in the Table], means the date on which a penalty is first payable for failing to make or deliver it (that is to say, the day after the filing date).

[F5 (4A) The Treasury may by order make such amendments to item 4 in the Table as they think fit in consequence of any amendment, revocation or re-enactment of the regulations mentioned in that item.]

(5) In the provisions of this Schedule which follow the Table—

(a) any reference to a return includes a reference to any other document specified in the Table, and

(b) any reference to making a return includes a reference to delivering a return or to delivering any such document.

	Tax to which return etc relates	Return or other document
1	Income tax or capital gains tax	(a) Return under section 8(1)(a) of TMA 1970 (b) Accounts, statement or document required under section 8(1)(b) of TMA 1970
2	Income tax or capital gains tax	(a) Return under section 8A(1)(a) of TMA 1970 (b) Accounts, statement or document required under section 8A(1)(b) of TMA 1970
[F6 2A	Capital gains tax	[F7 Return under Schedule 2 to FA 2019 (other than one made under paragraph 9 or 15 of that Schedule)]]
3	Income tax or corporation tax	(a) Return under section 12AA(2)(a) or (3)(a) of TMA 1970 (b) Accounts, statement or document required under section 12AA(2)(b) or (3)(b) of TMA 1970
4	Income tax	[F8 Return under any of the following provisions of the Income Tax (PAYE) Regulations 2003 (S.I. 2003/2682)— (a) regulation 67B (real time returns) (b) regulation 67D (exceptions to regulation 67B)]
[F9 4A	Apprenticeship levy	Return under regulations under section 105 of FA 2016]
5	Income tax	Return under section 254 of FA 2004 (pension schemes)
6	Deductions on account of tax under Chapter 3 of Part 3 of FA 2004 (construction industry scheme)	Return under regulations under section 70 of FA 2004
7	Corporation tax	Company tax return under paragraph 3 of Schedule 18 to FA 1998
[F10 7A	Value added tax	Return under regulations under paragraph 2 of Schedule 11 to VATA 1994]
7AA	F11 . . .	F11 . . .
7AB	F11 . . .	F11 . . .
[F10 7B	Insurance premium tax	Return under regulations under section 54 of FA 1994]
8	Inheritance tax	Account under section 216 or 217 of IHTA 1984
9	Stamp duty land tax	Land transaction return under section 76 of FA 2003 or further return under section 81 of that Act
10	Stamp duty land tax	Return under paragraph 3, 4 or 8 of Schedule 17A to FA 2003
11	Stamp duty reserve tax	Notice of charge to tax under regulations under section 98 of FA 1986
12	Petroleum revenue tax	Return under paragraph 2 of Schedule 2 to OTA 1975
13	Petroleum revenue tax	Statement under section 1(1)(a) of PRTA 1980
[F12 13A	Soft drinks industry levy	Return under regulations under section 52 of FA 2017]
[F13 14	Aggregates levy	Return under regulations under section 25 of FA 2001]
[F13 15	Climate change levy	Return under regulations under paragraph 41 of Schedule 6 to FA 2000]
[F13 16	Landfill tax	Return under regulations under section 49 of FA 1996]
[F13 17	Air passenger duty	Return under regulations under section 38 of FA 1994]
[F13 18	Alcoholic liquor duties	Return under regulations under section 13, 49, 56 or 62 of ALDA 1979]
[F13 19	Tobacco products duty	Return under regulations under section 7 of TPDA 1979]
[F13 20	Hydrocarbon oil duties	Return under regulations under section 21 of HODA 1979]
[F14 20A	Excise duties	Return under regulations under section 60A of the Customs and Excise Management Act 1979]
[F13 21	Excise duties	Return under regulations under section 93 of the Customs and Excise Management Act 1979]
[F13 22	Excise duties	Return under regulations under section 100G or 100H of the Customs and Excise Management Act 1979]
[F13 23	General betting duty	Return under regulations under paragraph 2 of Schedule 1 to BGDA 1981]
[F13 24	Pool betting duty	Return under regulations under paragraph 2A of Schedule 1 to BGDA 1981]
[F13 25	Bingo duty	Return under regulations under paragraph 9 of Schedule 3 to BGDA 1981]
[F13 26	Lottery duty	Return under regulations under section 28(2) of FA 1993]
[F13 27	Gaming duty	Return under directions under paragraph 10 of Schedule 1 to FA 1997]
[F13 28	Remote gaming duty	Return under regulations under section 26K of BGDA 1981]
[F15 29	Machine games duty	Return under regulations under paragraph 18 of Schedule 24 to FA 2012]

Textual Amendments

F1 Word in Sch. 55 para. 1(2) substituted (12.2.2019 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 2(2); 2019 c. 1, s. 67(2)

F2 Words in Sch. 55 para. 1(4) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 118(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)

F3 Words in Sch. 55 para. 1(4) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 3(a)

F4 Word in Sch. 55 para. 1(4) substituted (6.4.2018) by Finance Act 2017 (c. 10), s. 61(1), Sch. 11 para. 4(2); S.I. 2018/464, art. 2(e)

F5 Sch. 55 para. 1(4A) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 3(b)

F6 Words in Sch. 55 para. 1 Table inserted (with effect in accordance with Sch. 7 paras. 59(2), 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 59(1)

F7 Words in Sch. 55 para. 1 Table substituted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 29(2)

F8 Words in Sch. 55 para. 1 Table substituted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 4

F9 Words in Sch. 55 para. 1 Table inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(6) (with s. 117)

F10 Words in Sch. 55 para. 1 Table inserted (12.2.2019 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 2(4) (as amended (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 22 para. 21(2)(b)); 2019 c. 1, s. 67(2)

F11 Words in Sch. 55 para. 1 Table omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 118(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)

F12 Words in Sch. 55 para. 1 Table inserted (6.4.2018) by Finance Act 2017 (c. 10), s. 61(1), Sch. 11 para. 4(3); S.I. 2018/464, art. 2(e)

F13 Words in Sch. 55 para. 1 Table inserted (12.2.2019 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 2(5); 2019 c. 1, s. 67(2)

F14 Words in Sch. 55 para. 1 Table inserted (1.4.2015) by Finance Act 2014 (c. 26), Sch. 21 paras. 7, 10 (with Sch. 21 para. 11); S.I. 2015/812, art. 2

F15 Words in Sch. 55 para. 1 Table inserted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 para. 31

Modifications etc. (not altering text)

C1 Sch. 55 para. 1 excluded by Taxes Management Act 1970 (c. 9), s. 12ZBA(7) (as inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 91)

Commencement Information

I1 Sch. 55 para. 1 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. 1 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))

I3 Sch. 55 para. 1 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by S.I. 2014/2395, art. 2(1)(b)

I4 Sch. 55 para. 1 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I5 Sch. 55 para. 1 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)