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Section 107

SCHEDULE 56U.K.Penalty for failure to make payments on time

This schedule has no associated Explanatory Notes

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)

Penalty for failure to pay taxU.K.

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 [F18] [F18J] 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 [F2the day after the date specified in or for the purposes of column 4 of the Table in relation to that amount.].

[F3(5)Sub-paragraph (4) is subject to paragraph 2A.]

Tax to which payment relatesAmount of tax payableDate after which penalty is incurred
PRINCIPAL AMOUNTS
1Income tax or capital gains taxAmount payable under section 59B(3) or (4) of TMA 1970The 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
[F41A Income tax or capital gains taxAmount payable under section 59BA(4) or (5) of TMA 1970The 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.]
2Income taxAmount payable under PAYE regulations F5...The date determined by or under PAYE regulations as the date by which the amount must be paid
3Income taxAmount shown in return under section 254(1) of FA 2004The 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
[F63A Income taxAmount payable under regulations under section 244L(2)(a) of FA 2004The date falling 30 days after the due date determined by or under the regulations]
[F73B Capital gains taxAmount payable under paragraph 6 of Schedule 2 to FA 2019 where not included in a return under section 8 or 8A of TMA 1970The date falling 30 days after 31 January in the tax year following the one in which the disposal was made]
[F83C Capital gains taxAmount 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.]

4Deductions 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 [F9section 71] of FA 2004 as the date by which the amount must be paid
[F104A Apprenticeship levyAmount payable under regulations under section 105 of FA 2016The date determined by or under regulations under section 105 of FA 2016]
5Corporation taxAmount shown in company tax return under paragraph 3 of Schedule 18 to FA 1998The 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)
6Corporation taxAmount 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)
[F116ZZA Corporation taxAmount payable under section 357YQ of CTA 2010The end of the period within which, in accordance with section 357YQ(5), the amount must be paid.]
[F126ZA Corporation taxAmount 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.]

[F136ZAA Corporation taxAmount 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.]

[F146ZB Diverted profits taxAmount of diverted profits tax payable under Part 3 of FA 2015The date when, in accordance with section 98(2) of FA 2015, the amount must be paid]
[F156A Value added taxAmount payable under section 25(1) of VATA 1994 (except an amount falling within item 6B, 13A, 23 or 24)

The date determined—

(a)

by or under regulations under section 25 of VATA 1994, or

(b)

in accordance with an order under section 28 of that Act,

as the date by which the amount must be paid

6BValue added taxAmount payable under section 25(1) of VATA 1994 which is an instalment of an amount due in respect of a period of 9 months or more (“amount A”)The date on or before which P must pay any balancing payment or other outstanding payment due in respect of amount A
6CInsurance premium taxAmount payable under regulations under section 54 of FA 1994 (except an amount falling within item 13B, 23 or 24)The date determined by or under regulations under section 54 of FA 1994 as the date by which the amount must be paid]
7Inheritance taxAmount 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
8Inheritance taxAmount 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
9Stamp duty land taxAmount payable under section 86(1) or (2) of FA 2003The 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
10Stamp duty reserve taxAmount 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
[F1610AAnnual tax on enveloped dwellingsAmount 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]
11Petroleum revenue taxAmount charged in an assessment under paragraph 11(1) of Schedule 2 to OTA 1975The 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
[F1711ZA Soft drinks industry levyAmount payable under regulations under section 52 of FA 2017 or paragraphs 6 or 14 of Schedule 8 to that ActThe date determined by or under regulations under section 52 of FA 2017]
[F1811A Aggregates levyAmount payable under regulations under section 25 of FA 2001 (except an amount falling within item 16A, 23 or 24)The date determined by or under regulations under section 25 of FA 2001 as the date by which the amount must be paid
[F1911AA Plastic packaging taxAmount payable under regulations under section 61 of FA 2021The date determined by or under regulations under section 61 of FA 2021 as the date by which the amount must be paid
11ABPlastic packaging taxAmount payable by virtue of secondary liability and assessment notice or joint and several liability notice under Schedule 9 to FA 2021The date determined in accordance with Schedule 9 to FA 2021 as the date by which the amount must be paid]
11BClimate change levyAmount payable under regulations under paragraph 41 of Schedule 6 to FA 2000 (except an amount falling within item 16B, 23 or 24)The date determined by or under regulations under paragraph 41 of Schedule 6 to FA 2000 as the date by which the amount must be paid
11CLandfill taxAmount payable under regulations under section 49 of FA 1996 (except an amount falling within item 16C, 23 or 24)The date determined by or under regulations under section 49 of FA 1996 as the date by which the amount must be paid
11DAir passenger dutyAmount payable under regulations under section 38 of FA 1994 (except an amount falling within item 17A, 23 or 24)The date determined by or under regulations under section 38 of FA 1994 as the date by which the amount must be paid
11EAlcoholic liquor dutiesAmount payable under regulations under section 13, 49, 56 or 62 of ALDA 1979 (except an amount falling within item 17A, 23 or 24)The date determined by or under regulations under section 13, 49, 56 or 62 of ALDA 1979 as the date by which the amount must be paid
11FTobacco products dutyAmount payable under regulations under section 7 of TPDA 1979 (except an amount falling within item 17A, 23 or 24)The date determined by or under regulations under section 7 of TPDA 1979 as the date by which the amount must be paid
11GHydrocarbon oil dutiesAmount payable under regulations under section 21 or 24 of HODA 1979 (except an amount falling within item 17A, 23 or 24)The date determined by or under regulations under section 21 or 24 of HODA 1979 as the date by which the amount must be paid
[F2011GA Excise dutiesAmount 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]
11HGeneral betting dutyAmount payable under section 5B of BGDA 1981 (except an amount falling within item 17A, 23 or 24)

The date determined—

(a)

under section 5B of BGDA 1981, or

(b)

by or under regulations under para-graph 2 of Schedule 1 to that Act,

as the date by which the amount must be paid

11IPool betting dutyAmount payable under section 8 of BGDA 1981 (except an amount falling within item 17A, 23 or 24)

The date determined—

(a)

under section 8 of BGDA 1981, or

(b)

by or under regulations under that section or directions under para-graph 3 of Schedule 1 to that Act,

as the date by which the amount must be paid

11JBingo dutyAmount payable under regulations under paragraph 9 of Schedule 3 to BGDA 1981 (except an amount falling within item 17A, 23 or 24)The date determined by or under regulations under paragraph 9 of Schedule 3 to BGDA 1981 as the date by which the amount must be paid
11KLottery dutyAmount payable under section 26 of FA 1993 (except an amount falling within item 17A, 23 or 24)

The date determined—

(a)

by section 26 of FA 1993, or

(b)

by or under regulations under that section,

as the date by which the amount must be paid

11LGaming dutyAmount payable under section 12 of FA 1997 (except an amount falling within item 17A, 23 or 24)

The date determined by or under regulations under—

(a)

section 12 of FA 1997, or

(b)

paragraph 11 of Schedule 1 to that Act,

as the date by which the amount must be paid

11MRemote gaming dutyAmount payable under section 26I of BGDA 1981 (except an amount falling within item 17A, 23 or 24)The date determined by or under regulations under section 26I of BGDA 1981 as the date by which the amount must be paid]
[F2111N Machine games dutyAmount 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
12Income tax or capital gains taxAmount payable under section 59B(5A) of TMA 1970The 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
13Corporation taxAmount shown in determination under paragraph 36 or 37 of Schedule 18 to FA 1998The 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)
[F2213A Value added taxAmount assessed under section 73(1) of VATA 1994 in the absence of a returnThe date by which the amount would have been required to be paid if it had been shown in the return
13BInsurance premium taxAmount assessed under section 56(1) of FA 1994 in the absence of a returnThe date by which the amount would have been required to be paid if it had been shown in the return]
14Inheritance taxAmount shown in a determination made by HMRC in the circumstances set out in paragraph 2The filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amount
15Stamp duty land taxAmount 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
[F2315AAnnual tax on enveloped dwellingsAmount shown in determination under paragraph 18 of Schedule 33 to FA 2013The date falling 30 days after the filing date for the return in question]
16Petroleum revenue taxAmount charged in an assessment made where participator fails to deliver return for a chargeable periodThe date falling 6 months and 30 days after the end of the chargeable period
[F2416A Aggregates levyAmount assessed under paragraph 2 or 3 of Schedule 5 to FA 2001 in the absence of a returnThe date by which the amount would have been required to be paid if it had been shown in the return
[F2516AA Plastic packaging tax Amount assessed under Schedule 10 to FA 2021The date by which the amount would have been required to be paid if it had been shown in the return]
16BClimate change levyAmount assessed under paragraph 78 or 79 of Schedule 6 to FA 2000 in the absence of a returnThe date by which the amount would have been required to be paid if it had been shown in the return
16CLandfill taxAmount assessed under section 50(1) of FA 1996 in the absence of a returnThe date by which the amount would have been required to be paid if it had been shown in the return]
17Tax falling within any of items 1 to 6, 9 or 10Amount (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 2The 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
[F2617A Tax falling within any of items 11D to [F2711M][F2711N]Amount assessed under section 12(1) of FA 1994 in the absence of a returnThe date by which the amount would have been required to be paid if it had been shown in the return]
AMOUNTS SHOWN TO BE DUE IN OTHER ASSESSMENTS, DETERMINATIONS, ETC
18Income tax or capital gains taxAmount payable under section 55 of TMA 1970The 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
19Income tax or capital gains taxAmount payable under section 59B(5) or (6) of TMA 1970The 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
20F28. . .F28. . .F28. . .
21Inheritance 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

22Petroleum revenue taxAmount 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

23Tax falling within any of [F29items 1 to 6, 9 or 10] [F29items 1 to 6A, 6C, 9, 10, 11A or 11B to [F3011M] [F3011N]]Amount (not falling within [F31any of items 18 to 20] [F31 item 18 or 19]) shown in an amendment or correction of a return showing an amount falling within any of [F29items 1 to 6, 9 or 10] [F29items 1 to 6A, 6C, 9, 10, 11A or 11B to [F3011M] [F3011N]]

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

24Tax falling within any of [F32items 1 to 6, 9 or 10] [F32items 1 to 6A, 6C, 9, 10, 11A or 11B to [F3311M] [F3311N]]Amount (not falling within [F34any of items 18 to 20] [F34 item 18 or 19]) 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

F1Word in Sch. 56 para. 1(2) substituted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(2); 2021 c. 26, Sch. 15 para. 5(2)

F2Words 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

F4Sch. 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)

F6Sch. 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

F7Sch. 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)

F8Sch. 56 para. 1 Table item 3C inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 7 para. 3(2)

F10Sch. 56 para. 1 Table item 4A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(10) (with s. 117)

F11Sch. 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)

F12Words 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

F13Words 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)

F14Words 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)

F15Sch. 56 para. 1 Table items 6A-6C inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(7) (as amended by 2014 c. 26, Sch. 22 para. 22(2) and as further amended by 2018 c. 22, s. 57(3), Sch. 8 paras. 119, 132(l) (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)); 2021 c. 26, Sch. 15 para. 5(2)

F16Sch. 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)

F18Sch. 56 para. 1 Table items 11A-11M inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(8); 2021 c. 26, Sch. 15 para. 5(2)

F19Sch. 56 para. 1 Table items 11AA, 11AB inserted (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force 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, regs. 3, 4

F21Sch. 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)

F22Sch. 56 para. 1 Table items 13A, 13B inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(9) (as amended by 2014 c. 26, Sch. 22 para. 22(3) and as further amended by 2018 c. 22, s. 57(3), Sch. 8 paras. 119, 132(l) (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)); 2021 c. 26, Sch. 15 para. 5(2)

F23Sch. 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)

F24Sch. 56 para. 1 Table items 16A-16C inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(10); 2021 c. 26, Sch. 15 para. 5(2)

F25Sch. 56 para. 1 Table items 16AA inserted (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force 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, regs. 3, 4

F26Sch. 56 para. 1 Table item 17A inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(11); 2021 c. 26, Sch. 15 para. 5(2)

F27Word in Sch. 56 para. 1 Table item 17A 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)

F29Words in Sch. 56 para. 1 Table item 23 substituted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(13)(a) (as amended by 2021 c. 26, Sch. 15 para. 5(1)(a) and 2014 c. 26, Sch. 22 para. 22(4) and as further amended by 2018 c. 22, s. 57(3), Sch. 8 para. 132(l) (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)); 2021 c. 26, Sch. 15 para. 5(2)

F30Word 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)

F31Words in Sch. 56 para. 1 Table item 23 substituted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(13)(b); 2021 c. 26, Sch. 15 para. 5(2)

F32Words in Sch. 56 para. 1 Table item 24 substituted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(14)(a) (as amended by 2021 c. 26, Sch. 15 para. 5(1)(b) and 2014 c. 26, Sch. 22 para. 22(5) and as further amended by 2018 c. 22, s. 57(3), Sch. 8 para. 132(l) (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)); 2021 c. 26, Sch. 15 para. 5(2)

F33Word 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)

F34Words in Sch. 56 para. 1 Table item 24 substituted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 2(14)(b); 2021 c. 26, Sch. 15 para. 5(2)

Modifications etc. (not altering text)

C11Sch. 56 para. 1 Table modified (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) by Finance Act 2022 (c. 3), Sch. 10 para. 28 (as amended (5.1.2023) by S.I. 2022/1321, regs. 1, 2(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)

I7Sch. 56 para. 1 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

Assessments and determinations in default of returnU.K.

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 [F3510] [F36[F3511M]] [F3611N] was due and payable.

Textual Amendments

F35Word in Sch. 56 para. 2 substituted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 3; 2021 c. 26, Sch. 15 para. 5(2)

F36Word 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

I8Sch. 56 para. 2 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I9Sch. 56 para. 2 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I10Sch. 56 para. 2 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I11Sch. 56 para. 2 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I12Sch. 56 para. 2 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

I13Sch. 56 para. 2 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[F37Different penalty date for certain PAYE paymentsU.K.

Textual Amendments

F37 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

I14Sch. 56 para. 2A in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I15Sch. 56 para. 2A in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I16Sch. 56 para. 2A in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

I17Sch. 56 para. 2A in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

Amount of penalty: occasional amounts and amounts in respect of periods of 6 months or moreU.K.

3(1)This paragraph applies in the case of—U.K.

(a)a payment of tax falling within any of items 1, 3 [F38[F39, 3B] [F40, 3C] and 7 to 24] [F383B, 6B, 7 to 11ZA and 12 to 24] in the Table,

[F41(aza)a payment of tax falling within items 11AA or 11AB in the Table,]

[F42(aa)a payment of tax falling within item 6ZB in the Table,]

(b)a payment of tax falling within [F43item 4A or] [F44item 2 or 4] [F44any of items 2, 4, 6A, 6C and 11A to [F4511M] [F4511N]] which relates to a period of 6 months or more, [F46and]

(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),

[F47(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).]

[F48(d)a payment of tax falling within item 6A which relates to a transitional period for the purposes of the annual accounting scheme;]

[F49(1A)In sub-paragraph (1)(d), a transitional period for the purposes of the annual accounting scheme is a prescribed accounting period (within the meaning of section 25(1) of VATA 1994) which—

(a)ends on the day immediately preceding the date indicated by the Commissioners for Her Majesty's Revenue and Customs in a notification of authorisation under regulation 50 of the Value Added Tax Regulations 1995 (S.I. 1995/2518) (admission to annual accounting scheme), or

(b)begins on the day immediately following the end of the last period of 12 months for which such an authorisation has effect.]

(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

F38Words in Sch. 56 para. 3(1)(a) substituted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 5(2) (as amended by 2019 c. 1, s. 67(3), Sch. 2 para. 30(4), Sch. 7 para. 5); 2021 c. 26, Sch. 15 para. 5(2)

F39Word 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)

F40Word in Sch. 56 para. 3(1)(a) inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 7 para. 3(3)

F41Sch. 56 para. 3(1)(aza) inserted (in relation to amounts of plastic packaging tax payable in respect of accounting periods commencing on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), s. 338(1)(a)(2)

F42Sch. 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)

F43Words in Sch. 56 para. 3(1)(b) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(11)(a) (with s. 117)

F44Words in Sch. 56 para. 3(1)(b) substituted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 5(4)(a); 2021 c. 26, Sch. 15 para. 5(2)

F45Word in Sch. 56 para. 3(1)(b) 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)

F46Word in Sch. 56 para. 3(1)(b) omitted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 5(4)(b); 2021 c. 26, Sch. 15 para. 5(2)

F47Sch. 56 para. 3(1)(ca) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(11)(b) (with s. 117)

F48Sch. 56 para. 3(1)(d) inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 5(5); 2021 c. 26, Sch. 15 para. 5(2)

F49Sch. 56 para. 3(1A) inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 5(6); 2021 c. 26, Sch. 15 para. 5(2)

Commencement Information

I18Sch. 56 para. 3 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I19Sch. 56 para. 3 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I20Sch. 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)

I21Sch. 56 para. 3 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I22Sch. 56 para. 3 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I23Sch. 56 para. 3 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

I24Sch. 56 para. 3 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

4(1)This paragraph applies in the case of a payment of tax falling within [F50any of items 5 to [F516ZAA]] 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

F50Words in Sch. 56 para. 4(1) substituted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 8 para. 7

F51Word 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

I25Sch. 56 para. 4 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I26Sch. 56 para. 4 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I27Sch. 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)

I28Sch. 56 para. 4 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I29Sch. 56 para. 4 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I30Sch. 56 para. 4 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

I31Sch. 56 para. 4 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

Amount of penalty: PAYE and CIS amounts [F52etc.] U.K.

Textual Amendments

F52Word 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[F53, 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)[F54, (c) or (ca)].

Textual Amendments

F53Words in Sch. 56 para. 5(1) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(12) (with s. 117)

F54Words in Sch. 56 para. 5(2) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(13) (with s. 117)

Commencement Information

I32Sch. 56 para. 5 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I33Sch. 56 para. 5 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I34Sch. 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)

I35Sch. 56 para. 5 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I36Sch. 56 para. 5 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I37Sch. 56 para. 5 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

I38Sch. 56 para. 5 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[F556[F56(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 [F57in 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 [F58of 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) [F59payable in relation to the tax year];

[F60(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) [F61payable 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) [F62and due for the tax year] .

[F63(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;

[F64(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.]

[F65(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

F56Sch. 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)

F57Words 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)

F58Words 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)

F59Words 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)

F60Sch. 56 para. 6(2)(ba) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(14) (with s. 117)

F61Words 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)

F62Words 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)

F63Sch. 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)

F64Sch. 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)

F65Sch. 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

I39Sch. 56 para. 6 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I40Sch. 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)

I41Sch. 56 para. 6 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I42Sch. 56 para. 6 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I43Sch. 56 para. 6 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

I44Sch. 56 para. 6 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

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

I45Sch. 56 para. 7 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I46Sch. 56 para. 7 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I47Sch. 56 para. 7 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I48Sch. 56 para. 7 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I49Sch. 56 para. 7 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

I50Sch. 56 para. 7 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

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

I51Sch. 56 para. 8 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I52Sch. 56 para. 8 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I53Sch. 56 para. 8 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I54Sch. 56 para. 8 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I55Sch. 56 para. 8 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

I56Sch. 56 para. 8 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[F66Amount of penalty: amounts in respect of periods of between 2 and 6 monthsU.K.

Textual Amendments

F66Sch. 56 paras. 8A-8J and cross-headings inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 7 (as amended by 2014 c. 26, Sch. 22 para. 22(6), which amending provision was repealed by 2018 c. 22, s. 57(3), Sch. 8 para. 132(l) (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)); 2021 c. 26, Sch. 15 para. 5(2); 2021 c. 26, Sch. 15 para. 5(2)

8A(1)Paragraphs 8B to 8E apply in the case of a payment of tax falling within any of items 6A, 6C [F67and 11A to][F67, 11A and 11B to] [F6811M] [F6811N] in the Table which relates to a period of less than 6 months but more than 2 months.U.K.

(2)But those paragraphs do not apply in the case of a payment mentioned in paragraph 3(1)(d).

(3)Paragraph 8K sets out how payments on account of VAT (item 6A) are to be treated for the purposes of paragraphs 8B to 8E.

Textual Amendments

F67Words in Sch. 56 para. 8A(1) substituted (in relation to amounts of plastic packaging tax payable in respect of accounting periods commencing on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), s. 338(1)(b)(2)

F68Word in Sch. 56 para. 8A(1) 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(d), 66(2)

8B(1)A penalty period begins to run on the penalty date for the payment of tax.U.K.

(2)The penalty period ends with the day 12 months after the date specified in or for the purposes of column 4 for the payment, unless it is extended under paragraph 8C(2)(c) or 8H(2)(c).

8C(1)This paragraph applies if—U.K.

(a)a penalty period has begun under paragraph 8B or 8G because P has failed to make a payment (“payment A”), and

(b)before the end of the period, P fails to make another payment (“payment B”) falling within the same item in the Table as payment A.

(2)In such a case—

(a)paragraph 8B(1) does not apply to the failure to make payment B,

(b)P is liable to a penalty under this paragraph for that failure, and

(c)the penalty period that has begun is extended so that it ends with the day 12 months after the date specified in or for the purposes of column 4 for payment B.

(3)The amount of the penalty under this paragraph is determined by reference to the number of defaults that P has made during the penalty period.

(4)If the default is P’s first default during the penalty period, P is liable, at the time of the default, to a penalty of 2% of the amount of the default.

(5)If the default is P’s second default during the penalty period, P is liable, at the time of the default, to a penalty of 3% of the amount of the default.

(6)If the default is P’s third or a subsequent default during the penalty period, P is liable, at the time of the default, to a penalty of 4% of the amount of the default.

(7)For the purposes of this paragraph—

(a)P makes a default when P fails to pay an amount of tax in full on or before the date on which it becomes due and payable;

(b)in accordance with sub-paragraph (1)(b), the references in sub-paragraphs (3) to (6) to a default are references to a default in relation to the tax to which payments A and B relate;

(c)a default counts for the purposes of those sub-paragraphs if (but only if) the period to which the payment relates is less than 6 months;

(d)the amount of a default is the amount which P fails to pay.

(8)A penalty period may be extended more than once under sub-paragraph (2)(c).

8DU.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.

8EU.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.

Amount of penalty: amounts in respect of periods of 2 months or lessU.K.

8F(1)Paragraphs 8G to 8J apply in the case of a payment of tax falling within any of items 6A, 6C and 11A to [F6911M] [F6911N] in the Table which relates to a period of 2 months or less.U.K.

(2)But those paragraphs do not apply in the case of a payment mentioned in paragraph 3(1)(d).

Textual Amendments

F69Word in Sch. 56 para. 8F(1) 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(e), 66(2)

8G(1)A penalty period begins to run on the penalty date for the payment of tax.U.K.

(2)The penalty period ends with the day 12 months after the date specified in or for the purposes of column 4 for the payment, unless it is extended under paragraph 8C(2)(c) or 8H(2)(c).

8H(1)This paragraph applies if—U.K.

(a)a penalty period has begun under paragraph 8B or 8G because P has failed to make a payment (“payment A”), and

(b)before the end of the period, P fails to make another payment (“payment B”) falling within the same item in the Table as payment A.

(2)In such a case—

(a)paragraph 8G(1) does not apply to the failure to make payment B,

(b)P is liable to a penalty under this paragraph for that failure, and

(c)the penalty period that has begun is extended so that it ends with the day 12 months after the date specified in or for the purposes of column 4 for payment B.

(3)The amount of the penalty under this paragraph is determined by reference to the number of defaults that P has made during the penalty period.

(4)If the default is P’s first, second or third default during the penalty period, P is liable, at the time of the default, to a penalty of 1% of the amount of the default.

(5)If the default is P’s fourth, fifth or sixth default during the penalty period, P is liable, at the time of the default, to a penalty of 2% of the amount of the default.

(6)If the default is P’s seventh, eighth or ninth default during the penalty period, P is liable, at the time of the default, to a penalty of 3% of the amount of the default.

(7)If the default is P’s tenth or a subsequent default during the penalty period, P is liable, at the time of the default, to a penalty of 4% of the amount of the default.

(8)For the purposes of this paragraph—

(a)P makes a default when P fails to pay an amount of tax in full on or before the date on which it becomes due and payable;

(b)in accordance with sub-paragraph (1)(b), the references in sub-paragraphs (3) to (7) to a default are references to a default in relation to the tax to which payments A and B relate;

(c)a default counts for the purposes of those sub-paragraphs if (but only if) the period to which the payment relates is less than 6 months;

(d)the amount of a default is the amount which P fails to pay.

(9)A penalty period may be extended more than once under sub-paragraph (2)(c).

8IU.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.

8JU.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.]

[F70Calculation of unpaid VAT: treatment of payments on accountU.K.

Textual Amendments

F70Sch. 56 para. 8K and cross-heading inserted (1.4.2022 for the purposes of plastic packaging tax) by Finance (No. 3) Act 2010 (c. 33), s. 27(2), Sch. 11 para. 8; 2021 c. 26, Sch. 15 para. 5(2)

8K(1)Where P is required, by virtue of an order under section 28 of VATA 1994, to make any payment on account of VAT—U.K.

(a)each payment is to be treated for the purposes of this Schedule as relating to the prescribed accounting period in respect of which it is to be paid (and not as relating to the interval between the dates on which payments on account are required to be made), and

(b)the amount of tax unpaid in respect of the prescribed accounting period is the total of the amounts produced by paragraphs (a) and (b) of sub-paragraph (3).

(2)In determining that total—

(a)if there is more than one amount of POAD or POAT, those amounts are to be added together, and

(b)if the amount produced by sub-paragraph (3)(b) is less than zero, that amount is to be disregarded.

(3)The amounts are—

(a), and

(b).

(4)In this paragraph—

  • POAD is the amount of any payment on account due in respect of the prescribed accounting period,

  • POAT is the amount of any payment on account paid on time (that is, on or before the date on which it was required to be made),

  • BPD (which is the balancing payment due in respect of the prescribed accounting period) is equal to , and

  • BPT (which is the amount paid on time in satisfaction of any liability to pay BPD) is equal to .

(5)In sub-paragraph (4)—

  • PAPD is the amount of VAT due in respect of the prescribed accounting period,

  • PAPP is the total amount paid, on or before the last day on which P is required to make payments in respect of that period, in satisfaction of any liability to pay PAPD, and

  • POAP is the total amount paid, on or before that day (but whether or not paid on time), in satisfaction of any liability to pay POAD.]

Special reductionU.K.

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)

C12Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)

Commencement Information

I57Sch. 56 para. 9 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I58Sch. 56 para. 9 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I59Sch. 56 para. 9 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I60Sch. 56 para. 9 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I61Sch. 56 para. 9 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

I62Sch. 56 para. 9 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

[F71Interaction with other penalties and late payment surchargesU.K.

Textual Amendments

F71Sch. 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)

C12Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)

Commencement Information

I63Sch. 56 para. 9A in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I64Sch. 56 para. 9A in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I65Sch. 56 para. 9A in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

I66Sch. 56 para. 9A in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

Suspension of penalty during currency of agreement for deferred paymentU.K.

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)

C12Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)

Commencement Information

I67Sch. 56 para. 10 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I68Sch. 56 para. 10 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I69Sch. 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)

I70Sch. 56 para. 10 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I71Sch. 56 para. 10 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I72Sch. 56 para. 10 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

I73Sch. 56 para. 10 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

AssessmentU.K.

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 [F72tax which was due or payable].

[F73(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.]

F74(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F72Words 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

F73Sch. 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)

F74Sch. 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)

C12Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)

C13Sch. 56 para. 11(1) modified (10.12.2021 for specified purposes, 1.4.2022 in so far as not already in force 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. 8(2)(b); S.I. 2021/1409, regs. 3, 4

Commencement Information

I74Sch. 56 para. 11 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I75Sch. 56 para. 11 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I76Sch. 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)

I77Sch. 56 para. 11 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I78Sch. 56 para. 11 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I79Sch. 56 para. 11 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

I80Sch. 56 para. 11 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

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)

C12Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)

Commencement Information

I81Sch. 56 para. 12 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I82Sch. 56 para. 12 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I83Sch. 56 para. 12 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I84Sch. 56 para. 12 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I85Sch. 56 para. 12 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

I86Sch. 56 para. 12 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

AppealU.K.

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)

C12Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)

Commencement Information

I87Sch. 56 para. 13 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I88Sch. 56 para. 13 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I89Sch. 56 para. 13 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I90Sch. 56 para. 13 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I91Sch. 56 para. 13 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

I92Sch. 56 para. 13 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

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)

C12Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)

Commencement Information

I93Sch. 56 para. 14 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I94Sch. 56 para. 14 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I95Sch. 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)

I96Sch. 56 para. 14 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I97Sch. 56 para. 14 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I98Sch. 56 para. 14 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

I99Sch. 56 para. 14 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

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)

C12Sch. 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. 15 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I101Sch. 56 para. 15 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I102Sch. 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)

I103Sch. 56 para. 15 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I104Sch. 56 para. 15 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I105Sch. 56 para. 15 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

I106Sch. 56 para. 15 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

Reasonable excuseU.K.

16[F75(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

F75Sch. 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)

C12Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)

Commencement Information

I107Sch. 56 para. 16 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I108Sch. 56 para. 16 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I109Sch. 56 para. 16 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I110Sch. 56 para. 16 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I111Sch. 56 para. 16 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

I112Sch. 56 para. 16 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

Double jeopardyU.K.

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)

C12Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)

Commencement Information

I113Sch. 56 para. 17 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I114Sch. 56 para. 17 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I115Sch. 56 para. 17 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I116Sch. 56 para. 17 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I117Sch. 56 para. 17 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

I118Sch. 56 para. 17 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

InterpretationU.K.

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)

C12Sch. 56 paras. 9-18 applied in part (with modifications) (17.7.2014) by Finance Act 2014 (c. 26), s. 226(7)

Commencement Information

I119Sch. 56 para. 18 in force at 6.4.2010 for specified purposes by S.I. 2010/466, art. 3

I120Sch. 56 para. 18 in force at 6.4.2011 for specified purposes by S.I. 2011/702, art. 3

I121Sch. 56 para. 18 in force at 15.9.2016 for specified purposes by 2016 c. 24, s. 113(18) (with s. 117)

I122Sch. 56 para. 18 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)

I123Sch. 56 para. 18 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 30(5)

I124Sch. 56 para. 18 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)

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