# Finance Act 2008, Paragraph 1 Extent: E+W+S+N.I. A penalty is payable by a person (P) where P fails to comply with an obligation specified in the Table below (a “relevant obligation”). Tax to which obligation relates Obligation Income tax and capital gains tax Obligation under section 7 of TMA 1970 (obligation to give notice of liability to income tax or capital gains tax). Corporation tax Obligation under paragraph 2 of Schedule 18 to FA 1998 (obligation to give notice of chargeability to corporation tax). . . . . . . Digital services tax Obligation under section 54 of FA 2020 (obligation to notify HMRC when threshold conditions for digital services tax are met). Multinational top-up tax Obligation of a filing member of a multinational group under Part 3 of Schedule 14 to FA 2023. Domestic top-up tax Obligation 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 Value added tax Obligations 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). Value added tax Obligations 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). . . . . . . . . . . . . Value added tax Obligations 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). . . . . . . Insurance premium tax Obligations 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). Insurance premium tax Obligations under section 53AA(1) and (3) of FA 1994 (obligations to register as taxable intermediary and notify intention to charge taxable intermediary's fees). Plastic packaging tax Obligation under section 56 of FA 2021 (obligation to give notice of liability to be registered). Soft drinks industry levy Obligation under section 44 of FA 2017 (obligation to give notice of liability to be registered). Aggregates levy Obligations 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). Climate change levy Obligations 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). Carbon border adjustment mechanism Obligation of a person under paragraph 2 of Schedule 17 to FA 2026. Landfill tax Obligations 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). Air passenger duty Obligation under section 33(4) or 33A(4) of FA 1994 (obligation to give notice of liability to register to operate chargeable aircraft). Alcohol duty Obligations under section 82 of F(No. 2)A 2023 (approval requirement: producers). Alcohol duty Obligations under section 91 of F(No. 2)A 2023 (licence to manufacture and deal wholesale in denatured alcohol). . . . ... . . . . . . . . . . . . Tobacco products duty Obligation to manufacture tobacco products only on premises registered under regulations under section 7 of TPDA 1979 (management of tobacco products duty). Vaping products duty Obligation not to produce vaping products unless approved or registered (in regulations under section 45 of TCTA 2018). Vaping products duty Obligation to produce vaping products only on approved or registered premises (in regulations under section 45 of TCTA 2018). Vaping products duty Obligation to be approved under section 122 of FA 2026 (approved stamp holders). Hydrocarbon oil duties Obligation to make entry of premises intended to be used for production of oil under regulations under section 21 of HODA 1979 (administration and enforcement). Excise duties Obligation to receive, deposit or hold duty suspended excise goods only in premises approved under regulations under section 92 of CEMA 1979 (approval of warehouses). Excise duties Obligation 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). Excise duties Obligation 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). Excise duties Obligation 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). General betting duty Obligation to register under section 164(2) of FA 2014 (registration of persons liable etc for general betting duty). Pool betting duty Obligation to register under section 164(2) of FA 2014 (registration of persons liable etc for pool betting duty). . . . . . . Lottery duty Obligation under section 29(1) of FA 1993 (obligation to register in respect of promotion of lotteries). Gaming duty Obligations under paragraphs 3 and 6 of Schedule 1 to FA 1997 (obligations to register in respect of gaming and to notify premises). Remote gaming duty Obligation to register under section 164(2) of FA 2014 (registration of persons liable etc for remote gaming duty). Machine games duty Obligation under paragraph 20(3) of Schedule 24 to FA 2012 (obligation to register in respect of premises). . . . . . . --- Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/41/paragraph/1 (the official version) Page: https://openlegislation.uk/finance-act-2008/schedule-41/paragraph-1 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.