{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-41/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-41/paragraph-1.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/41/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "A penalty is payable by a person (P) where P fails to comply with an obligation specified in the Table below (a “relevant obligation”).\nTax to which obligation relates\nObligation\nIncome tax and capital gains tax\nObligation under section 7 of TMA 1970 (obligation to give notice of liability to income tax or capital gains tax).\nCorporation tax\nObligation under paragraph 2 of Schedule 18 to FA 1998 (obligation to give notice of chargeability to corporation tax).\n. . .\n. . .\nDigital services tax\nObligation under section 54 of FA 2020 (obligation to notify HMRC when threshold conditions for digital services tax are met).\nMultinational top-up tax\nObligation of a filing member of a multinational group under Part 3 of Schedule 14 to FA 2023.\nDomestic top-up tax\nObligation of a filing member to register under paragraph 6 of Schedule 14 to F(No.2)A 2023, as applied by paragraph 3 of Schedule 18 to F(No.2)A 2023\nValue added tax\nObligations under paragraphs 5, 6, 7 and 14(2) and (3) of Schedule 1 to VATA 1994 (obligations to notify liability to register and notify material change in nature of supplies made by person exempted from registration).\nValue added tax\nObligations under paragraphs 5, 6 and 13(3) of Schedule 1A to VATA 1994 (obligations to notify liability to register and notify material change in nature of supplies made by person exempted from registration).\n. . .\n. . .\n. . .\n. . .\nValue added tax\nObligations under paragraphs 3, 4 and 7(2) and (3) of Schedule 3A to VATA 1994 (obligations to notify liability to register and notify relevant change in supplies made by person exempted from registration).\n. . .\n. . .\nInsurance premium tax\nObligations under section 53(1) and (2) of FA 1994 (obligations to register in respect of receipt of premiums in course of taxable business and notify intended receipt of premiums in course of taxable business).\nInsurance premium tax\nObligations under section 53AA(1) and (3) of FA 1994 (obligations to register as taxable intermediary and notify intention to charge taxable intermediary's fees).\nPlastic packaging tax\nObligation under section 56 of FA 2021 (obligation to give notice of liability to be registered).\nSoft drinks industry levy\nObligation under section 44 of FA 2017 (obligation to give notice of liability to be registered).\nAggregates levy\nObligations under section 24(2) of, and paragraph 1 of Schedule 4 to, FA 2001 (obligations to register in respect of carrying out of taxable activities and notify intention of carrying out such activities).\nClimate change levy\nObligations under paragraphs 53 and 55 of Schedule 6 to FA 2000 (obligations to register in respect of taxable supplies and notify intention to make, or have made, taxable supply).\nCarbon border adjustment mechanism\nObligation of a person under paragraph 2 of Schedule 17 to FA 2026.\nLandfill tax\nObligations under section 47(2), (3) and (3A) of FA 1996 (obligations to register in respect of carrying out of taxable activities and notify intention of carrying out such activities).\nAir passenger duty\nObligation under section 33(4) or 33A(4) of FA 1994 (obligation to give notice of liability to register to operate chargeable aircraft).\nAlcohol duty\nObligations under section 82 of F(No. 2)A 2023 (approval requirement: producers).\nAlcohol duty\nObligations under section 91 of F(No. 2)A 2023 (licence to manufacture and deal wholesale in denatured alcohol).\n. . .\n...\n. . .\n. . .\n. . .\n. . .\nTobacco products duty\nObligation to manufacture tobacco products only on premises registered under regulations under section 7 of TPDA 1979 (management of tobacco products duty).\nVaping products duty\nObligation not to produce vaping products unless approved or registered (in regulations under section 45 of TCTA 2018).\nVaping products duty\nObligation to produce vaping products only on approved or registered premises (in regulations under section 45 of TCTA 2018).\nVaping products duty\nObligation to be approved under section 122 of FA 2026 (approved stamp holders).\nHydrocarbon oil duties\nObligation to make entry of premises intended to be used for production of oil under regulations under section 21 of HODA 1979 (administration and enforcement).\nExcise duties\nObligation to receive, deposit or hold duty suspended excise goods only in premises approved under regulations under section 92 of CEMA 1979 (approval of warehouses).\nExcise duties\nObligation to receive duty suspended excise goods only if approved or registered (or approved and registered) as a Registered Consignee under regulations under section 100G or 100H of CEMA 1979 (registered excise dealers and shippers etc).\nExcise duties\nObligation to receive, deposit or hold duty suspended excise goods only if approved or registered (or approved and registered) as a registered owner, a duty representative, a registered mobile operator or a fiscal representative of a registered mobile operator or an authorised warehousekeeper under regulations under section 100G or 100H of CEMA 1979 (registered excise dealers and shippers etc).\nExcise duties\nObligation to dispatch excise goods under duty suspension arrangements upon a declaration for the free-circulation procedure or an authorised use procedure being accepted in accordance with Part 1 of the Taxation (Cross-border Trade) Act 2018 only if approved and registered (or approved and registered) as a Registered Consignor under regulations under section 100G or 100H of CEMA 1979 (registered excise dealers and shippers etc).\nGeneral betting duty\nObligation to register under section 164(2) of FA 2014 (registration of persons liable etc for general betting duty).\nPool betting duty\nObligation to register under section 164(2) of FA 2014 (registration of persons liable etc for pool betting duty).\n. . .\n. . .\nLottery duty\nObligation under section 29(1) of FA 1993 (obligation to register in respect of promotion of lotteries).\nGaming duty\nObligations under paragraphs 3 and 6 of Schedule 1 to FA 1997 (obligations to register in respect of gaming and to notify premises).\nRemote gaming duty\nObligation to register under section 164(2) of FA 2014 (registration of persons liable etc for remote gaming duty).\nMachine games duty\nObligation under paragraph 20(3) of Schedule 24 to FA 2012 (obligation to register in respect of premises).\n. . .\n. . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 41 para. 1 Table omitted (18.3.2026 for accounting periods beginning on or after 1.1.2026) by virtue of Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 3(7)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 41 para. 1 Table inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 10 para. 6(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 41 para. 1 Table inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance (No. 2) Act 2023 (c. 30), s. 264, Sch. 14 para. 41"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 41 para. 1 Table inserted (in relation to accounting periods commencing on or after 31.12.2023) by Finance (No. 2) Act 2023 (c. 30), s. 278, Sch. 18 para. 6(1)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Sch. 41 para. 1 Table entry inserted (with effect in accordance with Sch. 28 para. 19 of the amending Act) by Finance Act 2012 (c. 14), Sch. 28 para. 18"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 41 para. 1 Table omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 114(2)(a) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 41 para. 1 Table omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 114(2)(b) (with savings and transitional provisions in S.I. 2019/105 (as amended by S.I. 2020/1495, regs. 1(2), 21), S.I. 2020/1545, Pt. 4 and 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(b) (with reg. 7)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Sch. 41 para. 1 Table omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 114(2)(c) (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)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in Sch. 41 para. 1 Table 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. 1(2); S.I. 2021/1409, regs. 3, 4"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in Sch. 41 para. 1 Table inserted (6.4.2018) by Finance Act 2017 (c. 10), s. 61(1), Sch. 11 para. 2(2); S.I. 2018/464, art. 2(e)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in Sch. 41 para. 1 Table inserted (with effect in accordance with s. 158 of the amending Act) by Finance Act 2026 (c. 11), s. 158, Sch. 17 para. 34(2)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in Sch. 41 para. 1 Table substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 27(2)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in Sch. 41 para. 1 Table inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 15"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in Sch. 41 para. 1 Table inserted (1.2.2025) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 30(2); S.I. 2025/96, reg. 2(e) (with reg. 3)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in Sch. 41 para. 1 Table substituted (18.3.2026) by Finance Act 2026 (c. 11), s. 280(4)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in Sch. 41 para. 1 Table substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 18(2); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Words in Sch. 41 para. 1 Table omitted (1.5.2025) by virtue of Finance Act 2025 (c. 8), s. 64(2)(c)(4) (with s. 64(5)(6))"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Words in Sch. 41 para. 1 Table omitted (1.2.2025) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 30(3)(a); S.I. 2025/96, reg. 2(e) (with reg. 3)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Words in Sch. 41 para. 1 Table omitted (1.2.2025) by virtue of Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 30(3)(b); S.I. 2025/96, reg. 2(e) (with reg. 3)"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Words in Sch. 41 para. 1 Table inserted (18.3.2026) by Finance Act 2026 (c. 11), Sch. 15 para. 1(2)"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "Words in Sch. 41 para. 1 substituted (1.4.2010) by The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593), reg. 2, Sch. 2 para. 22(a)"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "Words in Sch. 41 para. 1 inserted (1.4.2010) by The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593), reg. 2, Sch. 2 para. 22(b)"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "Words in Sch. 41 para. 1 Table substituted (3.11.2021 retrospective) by Finance Act 2022 (c. 3), s. 82(2)(4)"
    },
    {
      "type": "F",
      "label": "F24",
      "text": "Words in Sch. 41 para. 1 Table substituted (31.12.2020) by Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 9 (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 4(c) (with reg. 8)"
    },
    {
      "type": "F",
      "label": "F25",
      "text": "Words in Sch. 41 para. 1 Table substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 27(2) (with Sch. 29)"
    },
    {
      "type": "F",
      "label": "F26",
      "text": "Words in Sch. 41 para. 1 Table omitted (1.4.2026) by virtue of Finance Act 2026 (c. 11), s. 88(3), Sch. 13 para. 12 (with Sch. 13 para. 21)"
    },
    {
      "type": "F",
      "label": "F27",
      "text": "Words in Sch. 41 para. 1 Table substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 27(3) (with Sch. 29)"
    },
    {
      "type": "F",
      "label": "F28",
      "text": "Sch. 41 para. 1 Table entry inserted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 30"
    },
    {
      "type": "F",
      "label": "F29",
      "text": "Sch. 41 para. 1 Table entry omitted (with effect in accordance with Sch. 24 para. 66(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 24 para. 57 (with Sch. 24 para. 62)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 41 para. 1 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZC para. 14 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 28 (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Sch. 41 para. 1 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 78(3) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 41 para. 1 in force at 1.4.2010 with effect in accordance with art. 3 by S.I. 2009/511, art. 2"
    }
  ],
  "outstanding_effects": [
    {
      "type": "word substituted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "substituted for Sch. 41 para. 6A(1)",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "words inserted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/schedule/41/paragraph/1",
    "retrieved_at": "2026-10-29T09:12:06.707101+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}