9(1)Paragraphs 10 to 13 apply where, in relation to any item in the Table, a person—U.K.
(a)ceases to be required to make returns in a group of returns specified in relation to that item in one column of the Table (the “old” group of returns), and
(b)instead becomes required to make returns in a group of returns specified in relation to that item in another column of the Table (the “ new ” group of returns),
(for example, where a person ceases to be required to make returns in group 1A and instead becomes required to make returns in group 1B).
(2)But where the returns in the old group of returns relate to a business or businesses carried on by the person, paragraphs 10 to 13 apply only if the returns in the new group of returns also relate to that business or all of those businesses.
Commencement Information
I1Sch. 24 para. 9 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(1)
I2Sch. 24 para. 9 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(1)
10(1)This paragraph applies to determine the penalty points the person has for the new group of returns, on becoming required to make returns for the new group of returns.U.K.
(2)If the person has no penalty points for the old group of returns, the person has no penalty points for the new group of returns.
(3)If the person has penalty points for the old group of returns, the number of penalty points the person has for the new group of returns is determined by taking the number of penalty points the person has for the old group of returns and adjusting it in accordance with the table below.
(4)If the adjustment gives a number of less than zero, treat the adjusted number of penalty points as zero.
| Column in which old group of returns falls | Column in which new group of returns falls | Adjustment |
|---|---|---|
| Column A | Column B | Add 2 penalty points |
| Column C | Add 3 penalty points | |
| Column B | Column A | Deduct 2 penalty points |
| Column C | Add 1 penalty point | |
| Column C | Column A | Deduct 3 penalty points |
| Column B | Deduct 1 penalty point |
Commencement Information
I3Sch. 24 para. 10 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(1)
I4Sch. 24 para. 10 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(1)
11(1)This paragraph applies if the adjusted number of penalty points for the new group of returns is greater than zero, but less than the actual number of penalty points for the old group of returns.U.K.
(2)Treat the person as having, for the new group of returns, the penalty points which were awarded in respect of the x most recent relevant failures (but if a single penalty point was awarded in respect of more than one relevant failure, for the purposes of this sub-paragraph treat those relevant failures as a single relevant failure).
(3)“X” is the adjusted number of penalty points for the new group of returns.
(4)Treat the penalty points in respect of the other relevant failures as having expired (so that the person has no penalty points for the old group of returns).
(5)In this paragraph “relevant failure” means a failure to make a return in the old group of returns on or before its due date, in respect of which a penalty point was awarded.
Commencement Information
I5Sch. 24 para. 11 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(1)
I6Sch. 24 para. 11 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(1)
12(1)This paragraph applies if the adjusted number of penalty points for the new group of returns is greater than the actual number of penalty points for the old group of returns.U.K.
(2)Treat all the penalty points for the old group of returns as penalty points for the new group of returns.
(3)Treat the additional penalty points as having been awarded in respect of relevant failures occurring on the same day as the most recent relevant failure.
(4)For this purpose the additional penalty points are the penalty points added by way of adjustment to the actual number of penalty points for the old group of returns.
(5)In this paragraph “relevant failure” means a failure to make a return in the old group of returns on or before its due date, in respect of which a penalty point was awarded.
Commencement Information
I7Sch. 24 para. 12 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(1)
I8Sch. 24 para. 12 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(1)
13(1)Paragraph 8 applies in relation to the new group of returns with the following modifications.U.K.
(2)Sub-paragraph (3) applies as if for the words from “month in which” to the end there were substituted “ first month for all or part of which a return in the new group of returns is required to be made ”.
(3)The reference in sub-paragraph (5) to returns in the group includes returns in the old group of returns.
Commencement Information
I9Sch. 24 para. 13 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(1)
I10Sch. 24 para. 13 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(1)