{
  "url": "https://openlegislation.uk/finance-act-2008/schedule-41/paragraph-13A",
  "json_url": "https://openlegislation.uk/finance-act-2008/schedule-41/paragraph-13A.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "schedule/41/paragraph/13A",
  "kind": "paragraph",
  "number": "13A",
  "heading": null,
  "text": "(1) If a person who would otherwise be liable to a penalty of a percentage shown in column 1 of the Table (a “standard percentage”) has made a disclosure, HMRC must reduce the standard percentage to one that reflects the quality of the disclosure.\n(2) But the standard percentage may not be reduced to a percentage that is below the minimum shown for it—\n(a) for a prompted disclosure, in column 2 of the Table, and\n(b) for an unprompted disclosure, in column 3 of the Table.\n(3) Where the Table shows a different minimum for case A and case B—\n(a) the case A minimum applies if HMRC becomes aware of the failure less than 12 months after the time when the tax first becomes unpaid by reason of the failure;\n(b) otherwise, the case B minimum applies.\nStandard %\nMinimum % for prompted disclosure\nMinimum % for unprompted disclosure\n30%\ncase A: 10%\ncase B: 20%\ncase A: 0%\ncase B: 10%\n37.5%\ncase A: 12.5%\ncase B: 25%\ncase A: 0%\ncase B: 12.5%\n45%\ncase A: 15%\ncase B: 30%\ncase A: 0%\ncase B:15%\n60%\ncase A: 20%\ncase B: 40%\ncase A: 0%\ncase B: 20%\n70%\n45%\n30%\n87.5%\n53.75%\n35%\n100%\n60%\n40%\n105%\n62.5%\n40%\n125%\n72.5%\n50%\n140%\n80%\n50%\n150%\n85%\n55%\n200%\n110%\n70%",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 41 para. 13A inserted (with effect in accordance with reg. 2 of the commencing S.I.) by Finance Act 2016 (c. 24), s. 163(2), Sch. 21 para. 8; S.I. 2017/259, reg. 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/13A",
    "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."
}