- Latest available (Revised)
- Point in Time (10/12/2021)
- Original (As enacted)
Version Superseded: 24/02/2022
Point in time view as at 10/12/2021.
Finance Act 2009, SCHEDULE 56 is up to date with all changes known to be in force on or before 30 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.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
Section 107
Modifications etc. (not altering text)
C1Sch. 56 applied (with modifications) by SR 2009/128, reg 63(3) (as substituted (with effect in accordance with reg. 2 of the amending Rule) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2010 (S.R. 2010/91), regs. 1, 7(1))
C2Sch. 56 applied (with modifications) by SI 2009/470 reg. 68(3) (as substituted (with application in accordance with reg. 1(2) of the amending S.I.) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2010 (S.I. 2010/661), regs. 1(1), 6)
C3Sch. 56 applied (with modifications) by SI 2001/1004 reg. 67B (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 3)
C4Sch. 56 applied (with modifications) by SI 2001/1004 reg. 67A (as inserted (with application in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2010 (S.I. 2010/721), regs. 1(2), 3)
C5Sch. 56 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 39
C6Sch. 56 applied by SR 2009/128, reg. 31 (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 6 (with reg. 12))
C7Sch. 56 applied by S.I. 2009/470 reg. 36 (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784), regs. 1(1), 7 (with reg. 12(1)))
C8Sch. 56 applied (E.) (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), 85(3)
C9Sch. 56 applied (E.) (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), 46
C10Sch. 56: power to amend conferred (22.7.2020) by Finance Act 2020 (c. 14), Sch. 7 para. 5(1)(c)
1(1)A penalty is payable by a person (“P”) where P fails to pay an amount of tax specified in column 3 of the Table below on or before the date specified in column 4.U.K.
(2)Paragraphs 3 to 8 set out—
(a)the circumstances in which a penalty is payable, and
(b)subject to paragraph 9, the amount of the penalty.
(3)If P's failure falls within more than one provision of this Schedule, P is liable to a penalty under each of those provisions.
(4)In the following provisions of this Schedule, the “penalty date”, in relation to an amount of tax, means [F1the day after the date specified in or for the purposes of column 4 of the Table in relation to that amount.].
[F2(5)Sub-paragraph (4) is subject to paragraph 2A.]
Tax to which payment relates | Amount of tax payable | Date after which penalty is incurred | |
---|---|---|---|
PRINCIPAL AMOUNTS | |||
1 | Income tax or capital gains tax | Amount payable under section 59B(3) or (4) of TMA 1970 | The date falling 30 days after the date specified in section 59B(3) or (4) of TMA 1970 as the date by which the amount must be paid |
[F31A | Income tax or capital gains tax | Amount payable under section 59BA(4) or (5) of TMA 1970 | The date falling 30 days after the date specified in section 59BA(4) or (5) of TMA 1970 as the date by which the amount must be paid.] |
2 | Income tax | Amount payable under PAYE regulations F4... | The date determined by or under PAYE regulations as the date by which the amount must be paid |
3 | Income tax | Amount shown in return under section 254(1) of FA 2004 | The date falling 30 days after the date specified in section 254(5) of FA 2004 as the date by which the amount must be paid |
[F53A | Income tax | Amount payable under regulations under section 244L(2)(a) of FA 2004 | The date falling 30 days after the due date determined by or under the regulations] |
[F63B | Capital gains tax | Amount payable under paragraph 6 of Schedule 2 to FA 2019 where not included in a return under section 8 or 8A of TMA 1970 | The date falling 30 days after 31 January in the tax year following the one in which the disposal was made] |
[F73C | Capital gains tax | Amount payable under a CGT exit charge payment plan entered into in accordance with Schedule 3ZAA to TMA 1970 | The later of— (a) the date falling 30 days after the date specified in section 59B of TMA 1970 as the date by which the amount is due to be paid, and (b) the date on which the amount is payable under the plan.] |
4 | Deductions on account of tax under Chapter 3 of Part 3 of FA 2004 (construction industry scheme) | Amount payable under section 62 of FA 2004 (except an amount falling within item 17, 23 or 24) | The date determined by or under regulations under [F8section 71] of FA 2004 as the date by which the amount must be paid |
[F94A | Apprenticeship levy | Amount payable under regulations under section 105 of FA 2016 | The date determined by or under regulations under section 105 of FA 2016] |
5 | Corporation tax | Amount shown in company tax return under paragraph 3 of Schedule 18 to FA 1998 | The filing date for the company tax return for the accounting period for which the tax is due (see paragraph 14 of Schedule 18 to FA 1998) |
6 | Corporation tax | Amount payable under regulations under section 59E of TMA 1970 (except an amount falling within item 17, 23 or 24) | The filing date for the company tax return for the accounting period for which the tax is due (see paragraph 14 of Schedule 18 to FA 1998) |
[F106ZZA | Corporation tax | Amount payable under section 357YQ of CTA 2010 | The end of the period within which, in accordance with section 357YQ(5), the amount must be paid.] |
[F116ZA | Corporation tax | Amount payable under an exit charge payment plan entered into in accordance with Schedule 3ZB to TMA 1970 | The later of— (a) the first day after the period of 12 months beginning immediately after the migration accounting period (as defined in Part 1 or 2 of Schedule 3ZB to TMA 1970, as the case may be), and (b) the date on which the amount is payable under the plan.] |
[F126ZAA | Corporation tax | Amount payable under a CT payment plan entered into in accordance with Schedule 3ZC to TMA 1970 | The later of— (a) the first day after the period of 12 months beginning immediately after the accounting period to which the CT payment plan relates, and (b) the date on which the amount is payable under the plan.] |
[F136ZB | Diverted profits tax | Amount of diverted profits tax payable under Part 3 of FA 2015 | The date when, in accordance with section 98(2) of FA 2015, the amount must be paid] |
7 | Inheritance tax | Amount payable under section 226 of IHTA 1984 (except an amount falling within item 14 or 21) | The filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amount |
8 | Inheritance tax | Amount payable under section 227 or 229 of IHTA 1984 (except an amount falling within item 14 or 21) | For the first instalment, the filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amountFor any later instalment, the date falling 30 days after the date determined under section 227 or 229 of IHTA 1984 as the date by which the instalment must be paid |
9 | Stamp duty land tax | Amount payable under section 86(1) or (2) of FA 2003 | The date falling 30 days after the date specified in section 86(1) or (2) of FA 2003 as the date by which the amount must be paid |
10 | Stamp duty reserve tax | Amount payable under section 87, 93 or 96 of FA 1986 or Schedule 19 to FA 1999 (except an amount falling within item 17, 23 or 24) | The date falling 30 days after the date determined by or under regulations under section 98 of FA 1986 as the date by which the amount must be paid |
[F1410A | Annual tax on enveloped dwellings | Amount payable under section 163(1) or (2) of FA 2013 (except an amount falling within item 23). | The date falling 30 days after the date specified in section 163(1) or (2) of FA 2013 as the date by which the amount must be paid] |
11 | Petroleum revenue tax | Amount charged in an assessment under paragraph 11(1) of Schedule 2 to OTA 1975 | The date falling 30 days after the date determined in accordance with paragraph 13 of Schedule 2 to OTA 1975 as the date by which the amount must be paid |
[F1511AA | Plastic packaging tax | Amount payable under regulations under section 61 of FA 2021 | The date determined by or under regulations under section 61 of FA 2021 as the date by which the amount must be paid |
11AB | Plastic packaging tax | Amount payable by virtue of secondary liability and assessment notice or joint and several liability notice under Schedule 9 to FA 2021 | The date determined in accordance with Schedule 9 to FA 2021 as the date by which the amount must be paid] |
[F1611ZA | Soft drinks industry levy | Amount payable under regulations under section 52 of FA 2017 or paragraphs 6 or 14 of Schedule 8 to that Act | The date determined by or under regulations under section 52 of FA 2017] |
[F1711GA | Excise duties | Amount payable under regulations under section 60A of the Customs and Excise Management Act 1979 (except an amount falling within item 17A, 23 or 24). | The date determined by or under regulations under section 60A of the Customs and Excise Management Act 1979 as the date by which the amount must be paid] |
[F1811N | Machine games duty | Amount payable under paragraph 6 of Schedule 24 to FA 2012 (except an amount falling within item 17A, 23 or 24) | The date determined by or under regulations under paragraph 19 of Schedule 24 to FA 2012 as the date by which the amount must be paid] |
AMOUNTS PAYABLE IN DEFAULT OF A RETURN BEING MADE | |||
12 | Income tax or capital gains tax | Amount payable under section 59B(5A) of TMA 1970 | The date falling 30 days after the date specified in section 59B(5A) of TMA 1970 as the date by which the amount must be paid |
13 | Corporation tax | Amount shown in determination under paragraph 36 or 37 of Schedule 18 to FA 1998 | The filing date for the company tax return for the accounting period for which the tax is due (see paragraph 14 of Schedule 18 to FA 1998) |
14 | Inheritance tax | Amount shown in a determination made by HMRC in the circumstances set out in paragraph 2 | The filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amount |
15 | Stamp duty land tax | Amount shown in determination under paragraph 25 of Schedule 10 to FA 2003 (including that paragraph as applied by section 81(3) of that Act) | The date falling 30 days after the filing date for the return in question |
[F1915A | Annual tax on enveloped dwellings | Amount shown in determination under paragraph 18 of Schedule 33 to FA 2013 | The date falling 30 days after the filing date for the return in question] |
16 | Petroleum revenue tax | Amount charged in an assessment made where participator fails to deliver return for a chargeable period | The date falling 6 months and 30 days after the end of the chargeable period |
[F2016AA | Plastic packaging tax | Amount assessed under Schedule 10 to FA 2021 | The date by which the amount would have been required to be paid if it had been shown in the return] |
17 | Tax falling within any of items 1 to 6, 9 or 10 | Amount (not falling within any of items 12 to 15) which is shown in an assessment or determination made by HMRC in the circumstances set out in paragraph 2 | The date falling 30 days after the date by which the amount would have been required to be paid if it had been shown in the return in question |
AMOUNTS SHOWN TO BE DUE IN OTHER ASSESSMENTS, DETERMINATIONS, ETC | |||
18 | Income tax or capital gains tax | Amount payable under section 55 of TMA 1970 | The date falling 30 days after the date determined in accordance with section 55(3), (4), (6) or (9) of TMA 1970 as the date by which the amount must be paid |
19 | Income tax or capital gains tax | Amount payable under section 59B(5) or (6) of TMA 1970 | The date falling 30 days after the date specified in section 59B(5) or (6) of TMA 1970 as the date by which the amount must be paid |
20 | F21. . . | F21. . . | F21. . . |
21 | Inheritance tax | Amount shown in— (a) an amendment or correction of a return showing an amount falling within item 7 or 8, or (b) a determination made by HMRC in circumstances other than those set out in paragraph 2 | The later of— (a) the filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amount, and (b) the date falling 30 days after the date on which the amendment, correction, assessment or determination is made |
22 | Petroleum revenue tax | Amount charged in an assessment, or an amendment of an assessment, made in circumstances other than those set out in items 11 and 16 | The date falling 30 days after— (a) the date by which the amount must be paid, or (b) the date on which the assess-ment or amendment is made, whichever is later |
23 | Tax falling within any of items 1 to 6, 9 or [F2210] [F2211N] | Amount (not falling within any of items 18 to 20) shown in an amendment or correction of a return showing an amount falling within any of items 1 to 6, 9 or [F2210] [F2211N] | The date falling 30 days after— (a) the date by which the amount must be paid, or (b) the date on which the amendment or correction is made, whichever is later |
24 | Tax falling within any of items 1 to 6, 9 or [F2310][F2311N] | Amount (not falling within any of items 18 to 20) shown in an assessment or determination made by HMRC in circumstances other than those set out in paragraph 2 | The date falling 30 days after— (a) the date by which the amount must be paid, or (b) the date on which the assessment or determin-ation is made, whichever is later |
Textual Amendments
F1Words in Sch. 56 para. 1(4) substituted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 11
F2Sch. 56 para. 1(5) inserted (25.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(3); S.I. 2011/132, art. 2(a)
F3Sch. 56 para. 1 Table item 1A inserted (with effect in accordance with s. 167(2) of the amending Act) by Finance Act 2016 (c. 24), Sch. 23 para. 9(2)
F4Words in Sch. 56 para. 1 Table item 3 omitted (25.1.2011) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(5); S.I. 2011/132, art. 2(a)
F5Sch. 56 para. 1 Table item 3A inserted (with effect in accordance with Sch. 4 para. 25 to the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 20
F6Sch. 56 para. 1 Table item 3B inserted (with effect in accordance with Sch. 2 para. 32(1) to the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 30(2)
F7Sch. 56 para. 1 Table item 3C inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 7 para. 3(2)
F8Words in Sch. 56 para. 1 Table item 4 substituted (25.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(6); S.I. 2011/132, art. 2(a)
F9Sch. 56 para. 1 Table item 4A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(10) (with s. 117)
F10Sch. 56 para. 1 Table item 6ZZA inserted (with effect in accordance with s. 38(9)-(12) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 38(7)
F11Words in Sch. 56 para. 1 Table item 6ZA inserted (with effect in accordance with Sch. 49 para. 8 to the amending Act) by Finance Act 2013 (c. 29), Sch. 49 para. 7
F12Words in Sch. 56 para. 1 Table item 6ZAA inserted (retrospective to 11.7.2019 and with effect in accordance with Sch. 7 para. 4(1)(a) to the amending Act) by Finance Act 2020 (c. 14), Sch. 7 para. 3(2)
F13Words in Sch. 56 para. 1 Table item 6ZB inserted (with effect in accordance with s. 116(1) of the amending Act) by Finance Act 2015 (c. 11), s. 104(2)
F14Sch. 56 para. 1 Table item 10A inserted (with effect in accordance with Sch. 34 para. 12 of the amending Act) by Finance Act 2013 (c. 29), Sch. 34 para. 9(2)
F15Sch. 56 para. 1 Table items 11AA, 11AB inserted (10.12.2021 for specified purposes 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. 4(a); S.I. 2021/1409, reg. 3
F16Words in Sch. 56 para. 1 Table item 11ZA inserted (6.4.2018) by Finance Act 2017 (c. 10), s. 61(1), Sch. 11 para. 5(2); S.I. 2018/464, art. 2(e)
F17Sch. 56 para. 1 Table item 11GA inserted (1.4.2015) by Finance Act 2014 (c. 26), Sch. 21 paras. 8, 10 (with Sch. 21 para. 11); S.I. 2015/812, art. 2
F18Sch. 56 para. 1 Table item 11N inserted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 33, 66(2)
F19Sch. 56 para. 1 Table item 15A inserted (with effect in accordance with Sch. 34 para. 12 of the amending Act) by Finance Act 2013 (c. 29), Sch. 34 para. 9(3)
F20Sch. 56 para. 1 Table item 16AA inserted (10.12.2021 for specified purposes 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. 4(b); S.I. 2021/1409, reg. 3
F21Sch. 56 para. 1 Table item 20 omitted (25.1.2011) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(12); S.I. 2011/132, art. 2(a)
F22Word in Sch. 56 para. 1 Table item 23 substituted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 34(a), 66(2)
F23Word in Sch. 56 para. 1 Table item 24 substituted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 34(a), 66(2)
Commencement Information
I1Sch. 56 para. 1 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I2Sch. 56 para. 1 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
I3Sch. 56 para. 1 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 3 (as amended by S.I. 2014/3346, art. 2)
I4Sch. 56 para. 1 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I5Sch. 56 para. 1 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I6Sch. 56 para. 1 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
2U.K.The circumstances referred to in items 14, 17, 21 and 24 are where—
(a)P or another person is required to make or deliver a return falling within any item in the Table in Schedule 55,
(b)that person fails to make or deliver the return on or before the date by which it is required to be made or delivered, and
(c)if the return had been made or delivered as required, the return would have shown that an amount falling within any of items 1 to [F2410][F2411N] was due and payable.
Textual Amendments
F24Word in Sch. 56 para. 2 substituted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 paras. 34(c), 66(2)
Commencement Information
I7Sch. 56 para. 2 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I8Sch. 56 para. 2 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
I9Sch. 56 para. 2 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I10Sch. 56 para. 2 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I11Sch. 56 para. 2 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
Textual Amendments
F25 Sch. 56 para. 2A and cross-heading inserted (25.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 4; S.I. 2011/132, art. 2(b)
2A(1)PAYE regulations may provide that, in relation to specified payments of tax falling within item 2, the penalty date is a specified date later than that determined in accordance with column 4 of the Table.U.K.
(2)In sub-paragraph (1) “specified” means specified in the regulations.]
Commencement Information
I12Sch. 56 para. 2A in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I13Sch. 56 para. 2A in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I14Sch. 56 para. 2A in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
3(1)This paragraph applies in the case of—U.K.
(a)a payment of tax falling within any of items 1, 3[F26, 3B][F27, 3C] and 7 to 24 in the Table,
[F28(aa)a payment of tax falling within item 6ZB in the Table,]
(b)a payment of tax falling within [F29item 4A or] item 2 or 4 which relates to a period of 6 months or more, and
(c)a payment of tax falling within item 2 which is payable under regulations under section 688A of ITEPA 2003 (recovery from other persons of amounts due from managed service companies).
[F30(ca)an amount in respect of apprenticeship levy falling within item 4A which is payable by virtue of regulations under section 106 of FA 2016 (recovery from third parties).]
(2)P is liable to a penalty of 5% of the unpaid tax.
(3)If any amount of the tax is unpaid after the end of the period of 5 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.
(4)If any amount of the tax is unpaid after the end of the period of 11 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.
Textual Amendments
F26Word in Sch. 56 para. 3(1)(a) inserted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 30(3)
F27Word in Sch. 56 para. 3(1)(a) inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 7 para. 3(3)
F28Sch. 56 para. 3(1)(aa) inserted (with effect in accordance with s. 116(1) of the amending Act) by Finance Act 2015 (c. 11), s. 104(3)
F29Words in Sch. 56 para. 3(1)(b) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(11)(a) (with s. 117)
F30Sch. 56 para. 3(1)(ca) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(11)(b) (with s. 117)
Commencement Information
I15Sch. 56 para. 3 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I16Sch. 56 para. 3 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
I17Sch. 56 para. 3 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 3 (as amended by S.I. 2014/3346, art. 2)
I18Sch. 56 para. 3 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I19Sch. 56 para. 3 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I20Sch. 56 para. 3 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
4(1)This paragraph applies in the case of a payment of tax falling within [F31any of items 5 to [F326ZAA]] in the Table.U.K.
(2)P is liable to a penalty of 5% of the unpaid tax.
(3)If any amount of the tax is unpaid after the end of the period of 3 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.
(4)If any amount of the tax is unpaid after the end of the period of 9 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.
Textual Amendments
F31Words in Sch. 56 para. 4(1) substituted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 8 para. 7
F32Word in Sch. 56 para. 4(1) substituted (retrospective to 11.7.2019 and with effect in accordance with Sch. 7 para. 4(1)(a) to the amending Act) by Finance Act 2020 (c. 14), Sch. 7 para. 3(3)
Commencement Information
I21Sch. 56 para. 4 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I22Sch. 56 para. 4 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
I23Sch. 56 para. 4 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 3 (as amended by S.I. 2014/3346, art. 2)
I24Sch. 56 para. 4 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I25Sch. 56 para. 4 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I26Sch. 56 para. 4 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
Textual Amendments
F33Word in Sch. 56 para. 5 cross-heading inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(15) (with s. 117)
5(1)Paragraphs 6 to 8 apply in the case of a payment of tax falling within item 2[F34, 4 or 4A] in the Table.U.K.
(2)But those paragraphs do not apply in the case of a payment mentioned in paragraph 3(1)(b)[F35, (c) or (ca)].
Textual Amendments
F34Words in Sch. 56 para. 5(1) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(12) (with s. 117)
F35Words in Sch. 56 para. 5(2) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(13) (with s. 117)
Commencement Information
I27Sch. 56 para. 5 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I28Sch. 56 para. 5 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
I29Sch. 56 para. 5 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 3 (as amended by S.I. 2014/3346, art. 2)
I30Sch. 56 para. 5 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I31Sch. 56 para. 5 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I32Sch. 56 para. 5 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
[F366[F37(1)P is liable to a penalty under this paragraph, in relation to each tax, each time that P makes a default in relation to a tax year.]U.K.
(2)For the purposes of this paragraph, P makes a default [F38in relation to a tax year] when P fails to make one of the following payments (or to pay an amount comprising two or more of those payments) in full on or before the date on which it becomes due and payable—
(a) a payment under PAYE regulations [F39of tax payable in relation to the tax year];
(b) a payment of earnings-related contributions within the meaning of the Social Security (Contributions) Regulations 2001 ( S.I. 2001/1004) [F40payable in relation to the tax year];
[F41(ba)a payment under regulations under section 105 of FA 2016 of an amount in respect of apprenticeship levy payable in relation to the tax year;]
(c) a payment due under the Income Tax (Construction Industry Scheme) Regulations 2005 ( S.I. 2005/2045) [F42payable in relation to the tax year] ;
(d) a repayment in respect of a student loan due under the Education (Student Loans) (Repayments) Regulations 2009 ( S.I. 2009/470) or the Education (Student Loans) (Repayments) Regulations (Northern Ireland) 2000 (S.R. 2000 No. 121) [F43and due for the tax year] .
[F44(3)But where a failure to make one of those payments (or to pay an amount comprising two or more of those payments) would, apart from this sub-paragraph, constitute the first default in relation to a tax year, that failure does not count as a default in relation to that year for the purposes of a penalty under this paragraph.
(4)The amount of the penalty for a default made in relation to a tax year is determined by reference to—
(a)the amount of the tax comprised in the default, and
(b)the number of previous defaults that P has made in relation to the same tax year.
(5)If the default is P's 1st, 2nd or 3rd default in relation to the tax year, P is liable, at the time of the default, to a penalty of 1% of the amount of tax comprised in the default.
(6)If the default is P's 4th, 5th or 6th default in relation to the tax year, P is liable, at the time of the default, to a penalty of 2% of the amount of tax comprised in the default.
(7)If the default is P's 7th, 8th or 9th default in relation to the tax year, P is liable, at the time of the default, to a penalty of 3% of the amount of tax comprised in the default.
(7A)If the default is P's 10th or subsequent default in relation to the tax year, P is liable, at the time of the default, to a penalty of 4% of the amount of tax comprised in the default.]
(8)For the purposes of this paragraph—
(a)the amount of a tax comprised in a default is the amount of that tax comprised in the payment which P fails to make;
[F45(b)a previous default counts for the purposes of sub-paragraphs (5) to (7A) even if it is remedied before the time of the default giving rise to the penalty.]
[F46(8A)Regulations made by the Commissioners for Her Majesty's Revenue and Customs may specify—
(a)circumstances in which, for the purposes of sub-paragraph (2), a payment of less than the full amount may be treated as a payment in full;
(b)circumstances in which sub-paragraph (3) is not to apply.
(8B)Regulations under sub-paragraph (8A) may—
(a)make different provision for different cases, and
(b)include incidental, consequential and supplementary provision.]
(9)The Treasury may by order made by statutory instrument make such amendments to sub-paragraph (2) as they think fit in consequence of any amendment, revocation or re-enactment of the regulations mentioned in that sub-paragraph.]
Textual Amendments
F36Sch. 56 para. 6 substituted (25.1.2011) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 6; S.I. 2011/132, art. 2(b)
F37Sch. 56 para. 6(1) substituted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(2)
F38Words in Sch. 56 para. 6(2) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(3)(a)
F39Words in Sch. 56 para. 6(2)(a) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(3)(b)
F40Words in Sch. 56 para. 6(2)(b) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(3)(c)
F41Sch. 56 para. 6(2)(ba) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(14) (with s. 117)
F42Words in Sch. 56 para. 6(2)(c) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(3)(d)
F43Words in Sch. 56 para. 6(2)(d) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(3)(e)
F44Sch. 56 para. 6(3)-(7A) substituted for Sch. 56 para. 6(3)-(7) (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(4)
F45Sch. 56 para. 6(8)(b) substituted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(5)
F46Sch. 56 para. 6(8A)(8B) inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 12(6)
Commencement Information
I33Sch. 56 para. 6 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
I34Sch. 56 para. 6 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 3 (as amended by S.I. 2014/3346, art. 2)
I35Sch. 56 para. 6 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I36Sch. 56 para. 6 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I37Sch. 56 para. 6 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
7U.K.If any amount of the tax is unpaid after the end of the period of 6 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.
Commencement Information
I38Sch. 56 para. 7 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I39Sch. 56 para. 7 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
I40Sch. 56 para. 7 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I41Sch. 56 para. 7 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I42Sch. 56 para. 7 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
8U.K.If any amount of the tax is unpaid after the end of the period of 12 months beginning with the penalty date, P is liable to a penalty of 5% of that amount.
Commencement Information
I43Sch. 56 para. 8 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I44Sch. 56 para. 8 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
I45Sch. 56 para. 8 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I46Sch. 56 para. 8 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I47Sch. 56 para. 8 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
9(1)If HMRC think it right because of special circumstances, they may reduce a penalty under any paragraph of this Schedule.U.K.
(2)In sub-paragraph (1) “special circumstances” does not include—
(a)ability to pay, or
(b)the fact that a potential loss of revenue from one taxpayer is balanced by a potential over-payment by another.
(3)In sub-paragraph (1) the reference to reducing a penalty includes a reference to—
(a)staying a penalty, and
(b)agreeing a compromise in relation to proceedings for a penalty.
Modifications etc. (not altering text)
C11Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)
Commencement Information
I48Sch. 56 para. 9 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I49Sch. 56 para. 9 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
I50Sch. 56 para. 9 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I51Sch. 56 para. 9 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I52Sch. 56 para. 9 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
Textual Amendments
F47Sch. 56 para. 9A and cross-heading inserted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 13
9AU.K.In the application of the following provisions, no account shall be taken of a penalty under this Schedule—
(a)section 97A of TMA 1970 (multiple penalties),
(b)paragraph 12(2) of Schedule 24 to FA 2007 (interaction with other penalties), and
(c)paragraph 15(1) of Schedule 41 to FA 2008 (interaction with other penalties).]
Modifications etc. (not altering text)
C11Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)
Commencement Information
I53Sch. 56 para. 9A in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I54Sch. 56 para. 9A in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I55Sch. 56 para. 9A in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
10(1)This paragraph applies if—U.K.
(a)P fails to pay an amount of tax when it becomes due and payable,
(b)P makes a request to HMRC that payment of the amount of tax be deferred, and
(c)HMRC agrees that payment of that amount may be deferred for a period (“the deferral period”).
(2)If P would (apart from this sub-paragraph) become liable, between the date on which P makes the request and the end of the deferral period, to a penalty under any paragraph of this Schedule for failing to pay that amount, P is not liable to that penalty.
(3)But if—
(a)P breaks the agreement (see sub-paragraph (4)), and
(b)HMRC serves on P a notice specifying any penalty to which P would become liable apart from sub-paragraph (2),
P becomes liable, at the date of the notice, to that penalty.
(4)P breaks an agreement if—
(a)P fails to pay the amount of tax in question when the deferral period ends, or
(b)the deferral is subject to P complying with a condition (including a condition that part of the amount be paid during the deferral period) and P fails to comply with it.
(5)If the agreement mentioned in sub-paragraph (1)(c) is varied at any time by a further agreement between P and HMRC, this paragraph applies from that time to the agreement as varied.
Modifications etc. (not altering text)
C11Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)
Commencement Information
I56Sch. 56 para. 10 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I57Sch. 56 para. 10 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
I58Sch. 56 para. 10 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 3 (as amended by S.I. 2014/3346, art. 2)
I59Sch. 56 para. 10 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I60Sch. 56 para. 10 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I61Sch. 56 para. 10 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
11(1)Where P is liable for a penalty under any paragraph of this Schedule HMRC must—U.K.
(a)assess the penalty,
(b)notify P, and
(c)state in the notice the period in respect of which the penalty is assessed.
(2)A penalty under any paragraph of this Schedule must be paid before the end of the period of 30 days beginning with the day on which notice of the assessment of the penalty is issued.
(3)An assessment of a penalty under any paragraph of this Schedule—
(a)is to be treated for procedural purposes in the same way as an assessment to tax (except in respect of a matter expressly provided for by this Schedule),
(b)may be enforced as if it were an assessment to tax, and
(c)may be combined with an assessment to tax.
(4)A supplementary assessment may be made in respect of a penalty if an earlier assessment operated by reference to an underestimate of an amount of [F48tax which was due or payable].
[F49(4A)If an assessment in respect of a penalty is based on an amount of tax due or payable that is found by HMRC to be excessive, HMRC may by notice to P amend the assessment so that it is based upon the correct amount.
(4B)An amendment made under sub-paragraph (4A)—
(a)does not affect when the penalty must be paid;
(b)may be made after the last day on which the assessment in question could have been made under paragraph 12.]
F50(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F48Words in Sch. 56 para. 11(4) substituted (6.4.2011 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 9(2); S.I. 2011/703, art. 3
F49Sch. 56 para. 11(4A)(4B) substituted for Sch. 56 para. 11(4A) (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 14(2)
F50Sch. 56 para. 11(5) omitted (with effect in accordance with Sch. 50 para. 16(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 14(3)
Modifications etc. (not altering text)
C11Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)
Commencement Information
I62Sch. 56 para. 11 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I63Sch. 56 para. 11 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
I64Sch. 56 para. 11 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 3 (as amended by S.I. 2014/3346, art. 2)
I65Sch. 56 para. 11 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I66Sch. 56 para. 11 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I67Sch. 56 para. 11 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
12(1)An assessment of a penalty under any paragraph of this Schedule in respect of any amount must be made on or before the later of date A and (where it applies) date B.U.K.
(2)Date A is the last day of the period of 2 years beginning with the date specified in or for the purposes of column 4 of the Table (that is to say, the last date on which payment may be made without incurring a penalty).
(3)Date B is the last day of the period of 12 months beginning with—
(a)the end of the appeal period for the assessment of the amount of tax in respect of which the penalty is assessed, or
(b)if there is no such assessment, the date on which that amount of tax is ascertained.
(4)In sub-paragraph (3)(a) “appeal period” means the period during which—
(a)an appeal could be brought, or
(b)an appeal that has been brought has not been determined or withdrawn.
Modifications etc. (not altering text)
C11Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)
Commencement Information
I68Sch. 56 para. 12 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I69Sch. 56 para. 12 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
I70Sch. 56 para. 12 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I71Sch. 56 para. 12 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I72Sch. 56 para. 12 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
13(1)P may appeal against a decision of HMRC that a penalty is payable by P.U.K.
(2)P may appeal against a decision of HMRC as to the amount of a penalty payable by P.
Modifications etc. (not altering text)
C11Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)
Commencement Information
I73Sch. 56 para. 13 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I74Sch. 56 para. 13 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
I75Sch. 56 para. 13 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I76Sch. 56 para. 13 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I77Sch. 56 para. 13 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
14(1)An appeal under paragraph 13 is to be treated in the same way as an appeal against an assessment to the tax concerned (including by the application of any provision about bringing the appeal by notice to HMRC, about HMRC review of the decision or about determination of the appeal by the First-tier Tribunal or Upper Tribunal).U.K.
(2)Sub-paragraph (1) does not apply—
(a)so as to require P to pay a penalty before an appeal against the assessment of the penalty is determined, or
(b)in respect of any other matter expressly provided for by this Act.
Modifications etc. (not altering text)
C11Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)
Commencement Information
I78Sch. 56 para. 14 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I79Sch. 56 para. 14 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
I80Sch. 56 para. 14 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 3 (as amended by S.I. 2014/3346, art. 2)
I81Sch. 56 para. 14 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I82Sch. 56 para. 14 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I83Sch. 56 para. 14 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
15(1)On an appeal under paragraph 13(1) that is notified to the tribunal, the tribunal may affirm or cancel HMRC's decision.U.K.
(2)On an appeal under paragraph 13(2) that is notified to the tribunal, the tribunal may—
(a)affirm HMRC's decision, or
(b)substitute for HMRC's decision another decision that HMRC had power to make.
(3)If the tribunal substitutes its decision for HMRC's, the tribunal may rely on paragraph 9—
(a)to the same extent as HMRC (which may mean applying the same percentage reduction as HMRC to a different starting point), or
(b)to a different extent, but only if the tribunal thinks that HMRC's decision in respect of the application of paragraph 9 was flawed.
(4)In sub-paragraph (3)(b) “flawed” means flawed when considered in the light of the principles applicable in proceedings for judicial review.
(5)In this paragraph “tribunal” means the First-tier Tribunal or Upper Tribunal (as appropriate by virtue of paragraph 14(1)).
Modifications etc. (not altering text)
C11Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)
Commencement Information
I84Sch. 56 para. 15 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I85Sch. 56 para. 15 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
I86Sch. 56 para. 15 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 3 (as amended by S.I. 2014/3346, art. 2)
I87Sch. 56 para. 15 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I88Sch. 56 para. 15 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I89Sch. 56 para. 15 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
16[F51(1) If P satisfies HMRC or (on appeal) the First-tier Tribunal or Upper Tribunal that there is a reasonable excuse for a failure to make a payment— U.K.
(a)liability to a penalty under any paragraph of this Schedule does not arise in relation to that failure, and
(b)the failure does not count as a default for the purposes of paragraphs 6, 8B, 8C, 8G and 8H.]
(2)For the purposes of sub-paragraph (1)—
(a)an insufficiency of funds is not a reasonable excuse unless attributable to events outside P's control,
(b)where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the failure, and
(c)where P had a reasonable excuse for the failure but the excuse has ceased, P is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.
Textual Amendments
F51Sch. 56 para. 16(1) substituted (25.1.2011 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 10; S.I. 2011/132, art. 3
Modifications etc. (not altering text)
C11Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)
Commencement Information
I90Sch. 56 para. 16 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I91Sch. 56 para. 16 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
I92Sch. 56 para. 16 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I93Sch. 56 para. 16 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I94Sch. 56 para. 16 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
17U.K.P is not liable to a penalty under any paragraph of this Schedule in respect of a failure or action in respect of which P has been convicted of an offence.
Modifications etc. (not altering text)
C11Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)
Commencement Information
I95Sch. 56 para. 17 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I96Sch. 56 para. 17 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
I97Sch. 56 para. 17 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I98Sch. 56 para. 17 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I99Sch. 56 para. 17 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
18(1)This paragraph applies for the construction of this Schedule.U.K.
(2)“HMRC” means Her Majesty's Revenue and Customs.
(3)References to tax include construction industry deductions under Chapter 3 of Part 3 of FA 2004.
(4)References to a determination, in relation to an amount payable under PAYE regulations or under Chapter 3 of Part 3 of FA 2004, include a certificate.
(5)References to an assessment to tax, in relation to inheritance tax and stamp duty reserve tax, are to a determination.
Modifications etc. (not altering text)
C11Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)
Commencement Information
I100Sch. 56 para. 18 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3
I101Sch. 56 para. 18 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3
I102Sch. 56 para. 18 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)
I103Sch. 56 para. 18 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
I104Sch. 56 para. 18 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: