Paragraph 1 I1I2I3C1I4I5I6
United Kingdom
A penalty is payable by a person (“P”) where P fails to make or deliver a return, or to deliver any other document, specified in the Table below on or before the filing date.
Paragraphs 2 to F11313J set out—
the circumstances in which a penalty is payable, and
subject to paragraphs 14 to 17, the amount of the penalty.
If P's failure falls within more than one paragraph of this Schedule, P is liable to a penalty under each of those paragraphs (but this is subject to paragraph 17(3)).
In this Schedule—
“filing date”, in relation to a return or other document, means the date by which it is required to be made or delivered to HMRC F2...;
“penalty date”, in relation to a return or other document F3falling within any of items
F41 to 32A and 5 to F513B in the Table, means the date on which a penalty is first payable for failing to make or deliver it (that is to say, the day after the filing date).
The Treasury may by order make such amendments to item 4 in the Table as they think fit in consequence of any amendment, revocation or re-enactment of the regulations mentioned in that item.
In the provisions of this Schedule which follow the Table—
any reference to a return includes a reference to any other document specified in the Table, and
any reference to making a return includes a reference to delivering a return or to delivering any such document.
| Tax to which return etc relates | Return or other document | |
|---|---|---|
| ||
| ||
| F82A | Capital gains tax | F9Return under Schedule 2 to FA 2019 (other than one made under paragraph 9 or 15 of that Schedule) |
| ||
| 4 | Income tax | F10Return under any of the following provisions of the Income Tax (PAYE) Regulations 2003 (S.I. 2003/2682)—
|
| F114A | Apprenticeship levy | Return under regulations under section 105 of FA 2016 |
| 5 | Income tax | Return under section 254 of FA 2004 (pension schemes) |
| 6 | Deductions on account of tax under Chapter 3 of Part 3 of FA 2004 (construction industry scheme) | Return under regulations under section 70 of FA 2004 |
| 7 | Corporation tax | Company tax return under paragraph 3 of Schedule 18 to FA 1998 |
| F127A | Value added tax | Return under regulations under paragraph 2 of Schedule 11 to VATA 1994 |
| 7AA | F13. . . | . . . |
| 7AB | . . . | . . . |
| 7B | Insurance premium tax | Return under regulations under section 54 of FA 1994 |
| 8 | Inheritance tax | Account under section 216 or 217 of IHTA 1984 |
| 9 | Stamp duty land tax | Land transaction return under section 76 of FA 2003 or further return under section 81 of that Act |
| 10 | Stamp duty land tax | Return under paragraph 3, 4 or 8 of Schedule 17A to FA 2003 |
| 11 | Stamp duty reserve tax | Notice of charge to tax under regulations under section 98 of FA 1986 |
| F1411A | Annual tax on enveloped dwellings | Annual tax on enveloped dwellings return under section 159 of FA 2013 |
| 11B | Annual tax on enveloped dwellings | Return of adjusted chargeable amount under section 160 of FA 2013 |
| 12 | Petroleum revenue tax | Return under paragraph 2 of Schedule 2 to OTA 1975 |
| 13 | Petroleum revenue tax | Statement under section 1(1)(a) of PRTA 1980 |
| F1513A | Soft drinks industry levy | Return under regulations under section 52 of FA 2017 |
| F1613B | Plastic packaging tax | Return under regulations under section 61 of FA 2021 |
| F1714 | Aggregates levy | Return under regulations under section 25 of FA 2001 |
| 15 | Climate change levy | Return under regulations under paragraph 41 of Schedule 6 to FA 2000 |
| 16 | Landfill tax | Return under regulations under section 49 of FA 1996 |
| 17 | Air passenger duty | Return under regulations under section 38 of FA 1994 |
| F1818 | Alcohol duty | Return under regulations under section 88 of F(No.2)A 2023 |
| 19 | Tobacco products duty | Return under regulations under section 7 of TPDA 1979 |
| 20 | Hydrocarbon oil duties | Return under regulations under section 21 of HODA 1979 |
| F1920A | Excise duties | Return under regulations under section 60A of the Customs and Excise Management Act 1979 |
| 21 | Excise duties | Return under regulations under section 93 of the Customs and Excise Management Act 1979 |
| 22 | Excise duties | Return under regulations under section 100G or 100H of the Customs and Excise Management Act 1979 |
| 23 | General betting duty | Return under regulations under paragraph 2 of Schedule 1 to BGDA 1981 |
| 24 | Pool betting duty | Return under regulations under paragraph 2A of Schedule 1 to BGDA 1981 |
| 25 | Bingo duty | Return under regulations under paragraph 9 of Schedule 3 to BGDA 1981 |
| 26 | Lottery duty | Return under regulations under section 28(2) of FA 1993 |
| 27 | Gaming duty | Return under directions under paragraph 10 of Schedule 1 to FA 1997 |
| 28 | Remote gaming duty | Return under regulations under section 26K of BGDA 1981 |
| F2029 | Machine games duty | Return under regulations under paragraph 18 of Schedule 24 to FA 2012 |
Annotations
Textual amendments
- F1
Word in Sch. 55 para. 1(2) substituted (12.2.2019 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 2(2); 2019 c. 1, s. 67(2)
- F2
Words in Sch. 55 para. 1(4) omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 118(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)
- F3
Words in Sch. 55 para. 1(4) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 3(a)
- F4
Word in Sch. 55 para. 1(4) substituted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 39(2)(a); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3
- F5
Word in Sch. 55 para. 1(4) substituted (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. 2(2); S.I. 2021/1409, regs. 3, 4
- F6
Sch. 55 para. 1(4A) inserted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 3(b)
- F7
Words in Sch. 55 para. 1 omitted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 39(2)(b); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3
- F8
Words in Sch. 55 para. 1 Table inserted (with effect in accordance with Sch. 7 paras. 59(2), 60 of the amending Act) by Finance Act 2015 (c. 11), Sch. 7 para. 59(1)
- F9
Words in Sch. 55 para. 1 Table substituted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 2 para. 29(2)
- F10
Words in Sch. 55 para. 1 Table substituted (with effect in accordance with Sch. 50 para. 16(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 50 para. 4
- F11
Words in Sch. 55 para. 1 Table inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(6) (with s. 117)
- F12
Words in Sch. 55 para. 1 Table inserted (12.2.2019 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 2(4) (as amended (17.7.2014) by virtue of Finance Act 2014 (c. 26), Sch. 22 para. 21(2)(b)); 2019 c. 1, s. 67(2)
- F13
Words in Sch. 55 para. 1 Table omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 8 para. 118(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)
- F14
Words in Sch. 55 para. 1 Table inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 7(1)
- F15
Words in Sch. 55 para. 1 Table inserted (6.4.2018) by Finance Act 2017 (c. 10), s. 61(1), Sch. 11 para. 4(3); S.I. 2018/464, art. 2(e)
- F16
Words in Sch. 55 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. 2(3); S.I. 2021/1409, regs. 3, 4
- F17
Words in Sch. 55 para. 1 Table inserted (12.2.2019 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 2(5); 2019 c. 1, s. 67(2)
- F18
Words in Sch. 55 para. 1 Table substituted (1.2.2025) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 32(1); S.I. 2025/96, reg. 2(e) (with reg. 3)
- F19
Words in Sch. 55 para. 1 Table inserted (1.4.2015) by Finance Act 2014 (c. 26), Sch. 21 paras. 7, 10 (with Sch. 21 para. 11); S.I. 2015/812, art. 2
- F20
Words in Sch. 55 para. 1 Table inserted (in relation to the playing of machine games on or after 1.2.2013) by Finance Act 2012 (c. 14), Sch. 24 para. 31
Modifications
- C1
Sch. 55 para. 1 excluded by Taxes Management Act 1970 (c. 9), s. 12ZBA(7) (as inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 91)
Commencement
- I1
Sch. 55 para. 1 in force at 1.4.2011 for specified purposes and 6.4.2011 for specified purposes by S.I. 2011/702, art. 2 (with art. 1(2))
- I2
Sch. 55 para. 1 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))
- I3
Sch. 55 para. 1 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2)
Sch. 55 para. 1 in force at 6.10.2014 for specified purposes and 6.3.2015 for specified purposes by S.I. 2014/2395, art. 2(1)(b)
- I4
Sch. 55 para. 1 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)
- I5
Sch. 55 para. 1 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)
- I6
Sch. 55 para. 1 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)
Notes on Schedule 55
Modifications
- C1
Sch. 55 modified (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 para. 38
- C2
Sch. 55 applied by S.R. 2009/128, reg. 35 (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations (Northern Ireland) 2011 (S.R. 2011/137), regs. 1(1), 8(a) (with reg. 12))
- C3
Sch. 55 applied by S.I. 2009/470, reg. 40(1)(2) (as substituted (6.4.2011) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2011 (S.I. 2011/784), regs. 1(1), 9 (with reg. 12(2)))
- C4
Sch. 55 applied (with modifications) by S.I. 2001/1004, Sch. 4 para. 21G (as inserted (with effect in accordance with reg. 1(3) of the amending S.I.) by The Social Security (Contributions) (Amendment No. 4) Regulations 2014 (S.I. 2014/2397), regs. 1(1), 3(5))
- C5
Sch. 55 applied (with modifications) by 1992 c. 4, s. 11A (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)
- C6
Sch. 55 applied (with modifications) by 1992 c. 7, s. 11A (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)
- C7
Sch. 55 applied (with modifications) (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), 50(1)(2)
- C8
Sch. 55 modified (temp.) (with effect in accordance with Sch. 10 para. 43 of the amending Act) by Finance Act 2022 (c. 3), Sch. 10 para. 26 (as amended (5.1.2023) by S.I. 2022/1321, regs. 1, 2(2)
- C9
Sch. 55 applied (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 42(3) (with reg. 1(3))
- C10
Sch. 55 applied (24.4.2025 for the tax year 2023-24 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(3), 15(2)