{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-55/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-55/paragraph-1.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/55/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) 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.\n(2) Paragraphs 2 to 1313J set out—\n(a) the circumstances in which a penalty is payable, and\n(b) subject to paragraphs 14 to 17, the amount of the penalty.\n(3) 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)).\n(4) In this Schedule—\n“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 ...;\n“penalty date”, in relation to a return or other document falling within any of items 1 to 3 2A and 5 to 13B 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).\n(4A) 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.\n(5) In the provisions of this Schedule which follow the Table—\n(a) any reference to a return includes a reference to any other document specified in the Table, and\n(b) any reference to making a return includes a reference to delivering a return or to delivering any such document.\nTax to which return etc relates\nReturn or other document\n1\nIncome tax or capital gains tax\n(a) Return under section 8(1)(a) of TMA 1970\n(b) Accounts, statement or document required under section 8(1)(b) of TMA 1970\n2\nIncome tax or capital gains tax\n(a) Return under section 8A(1)(a) of TMA 1970\n(b) Accounts, statement or document required under section 8A(1)(b) of TMA 1970\n2A\nCapital gains tax\nReturn under Schedule 2 to FA 2019 (other than one made under paragraph 9 or 15 of that Schedule)\n3\nIncome tax or corporation tax\n(a) Return under section 12AA(2)(a) or (3)(a) of TMA 1970\n(b) Accounts, statement or document required under section 12AA(2)(b) or (3)(b) of TMA 1970\n4\nIncome tax\nReturn under any of the following provisions of the Income Tax (PAYE) Regulations 2003 (S.I. 2003/2682)—\n(a)regulation 67B (real time returns)\n(b)regulation 67D (exceptions to regulation 67B)\n4A\nApprenticeship levy\nReturn under regulations under section 105 of FA 2016\n5\nIncome tax\nReturn under section 254 of FA 2004 (pension schemes)\n6\nDeductions on account of tax under Chapter 3 of Part 3 of FA 2004 (construction industry scheme)\nReturn under regulations under section 70 of FA 2004\n7\nCorporation tax\nCompany tax return under paragraph 3 of Schedule 18 to FA 1998\n7A\nValue added tax\nReturn under regulations under paragraph 2 of Schedule 11 to VATA 1994\n7AA\n. . .\n. . .\n7AB\n. . .\n. . .\n7B\nInsurance premium tax\nReturn under regulations under section 54 of FA 1994\n8\nInheritance tax\nAccount under section 216 or 217 of IHTA 1984\n9\nStamp duty land tax\nLand transaction return under section 76 of FA 2003 or further return under section 81 of that Act\n10\nStamp duty land tax\nReturn under paragraph 3, 4 or 8 of Schedule 17A to FA 2003\n11\nStamp duty reserve tax\nNotice of charge to tax under regulations under section 98 of FA 1986\n11A\nAnnual tax on enveloped dwellings\nAnnual tax on enveloped dwellings return under section 159 of FA 2013\n11B\nAnnual tax on enveloped dwellings\nReturn of adjusted chargeable amount under section 160 of FA 2013\n12\nPetroleum revenue tax\nReturn under paragraph 2 of Schedule 2 to OTA 1975\n13\nPetroleum revenue tax\nStatement under section 1(1)(a) of PRTA 1980\n13A\nSoft drinks industry levy\nReturn under regulations under section 52 of FA 2017\n13B\nPlastic packaging tax\nReturn under regulations under section 61 of FA 2021\n14\nAggregates levy\nReturn under regulations under section 25 of FA 2001\n15\nClimate change levy\nReturn under regulations under paragraph 41 of Schedule 6 to FA 2000\n16\nLandfill tax\nReturn under regulations under section 49 of FA 1996\n17\nAir passenger duty\nReturn under regulations under section 38 of FA 1994\n18\nAlcohol duty\nReturn under regulations under section 88 of F(No.2)A 2023\n19\nTobacco products duty\nReturn under regulations under section 7 of TPDA 1979\n20\nHydrocarbon oil duties\nReturn under regulations under section 21 of HODA 1979\n20A\nExcise duties\nReturn under regulations under section 60A of the Customs and Excise Management Act 1979\n21\nExcise duties\nReturn under regulations under section 93 of the Customs and Excise Management Act 1979\n22\nExcise duties\nReturn under regulations under section 100G or 100H of the Customs and Excise Management Act 1979\n23\nGeneral betting duty\nReturn under regulations under paragraph 2 of Schedule 1 to BGDA 1981\n24\nPool betting duty\nReturn under regulations under paragraph 2A of Schedule 1 to BGDA 1981\n25\nBingo duty\nReturn under regulations under paragraph 9 of Schedule 3 to BGDA 1981\n26\nLottery duty\nReturn under regulations under section 28(2) of FA 1993\n27\nGaming duty\nReturn under directions under paragraph 10 of Schedule 1 to FA 1997\n28\nRemote gaming duty\nReturn under regulations under section 26K of BGDA 1981\n29\nMachine games duty\nReturn under regulations under paragraph 18 of Schedule 24 to FA 2012",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in Sch. 55 para. 1 Table inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 113(6) (with s. 117)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in Sch. 55 para. 1 Table inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 34 para. 7(1)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F17",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "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"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "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))"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "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))"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I4",
      "text": "Sch. 55 para. 1 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)"
    },
    {
      "type": "I",
      "label": "I5",
      "text": "Sch. 55 para. 1 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)"
    },
    {
      "type": "I",
      "label": "I6",
      "text": "Sch. 55 para. 1 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
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      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
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      "affecting_title": "Finance Act 2015"
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      "type": "words substituted",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014"
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    {
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  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/1",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
}