52(1)A person who is required to file a DST return and fails to do so by the filing date is liable to a penalty under this paragraph.U.K.
The person may also be liable to a penalty under paragraph 53 (tax-related penalties).
(2)The penalty is—
(a)£100, if the return is delivered within 3 months after the filing date;
(b)£200, in any other case.
(3)The amounts are increased to £500 and £1,000 (respectively) for a third successive failure.
(4)For this purpose, a “third successive failure” occurs where—
(a)the duty under section 56 (duty to file returns) applies in relation to a group for 3 successive accounting periods,
(b)a person was liable to a penalty under this paragraph in respect of each of the first 2 accounting periods, and
(c)a person is liable to a penalty under this paragraph in respect of the third accounting period.