# Finance Act 2009, Paragraph 1

Extent: E+W+S+N.I.

(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.
(2) Paragraphs 2 to 1313J set out—
(a) the circumstances in which a penalty is payable, and
(b) subject to paragraphs 14 to 17, the amount of the penalty.
(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)).
(4) 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 ...;
“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).
(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.
(5) In the provisions of this Schedule which follow the Table—
(a) any reference to a return includes a reference to any other document specified in the Table, and
(b) 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
1
Income tax or capital gains tax
(a) Return under section 8(1)(a) of TMA 1970
(b) Accounts, statement or document required under section 8(1)(b) of TMA 1970
2
Income tax or capital gains tax
(a) Return under section 8A(1)(a) of TMA 1970
(b) Accounts, statement or document required under section 8A(1)(b) of TMA 1970
2A
Capital gains tax
Return under Schedule 2 to FA 2019 (other than one made under paragraph 9 or 15 of that Schedule)
3
Income tax or corporation tax
(a) Return under section 12AA(2)(a) or (3)(a) of TMA 1970
(b) Accounts, statement or document required under section 12AA(2)(b) or (3)(b) of TMA 1970
4
Income tax
Return under any of the following provisions of the Income Tax (PAYE) Regulations 2003 (S.I. 2003/2682)—
(a)regulation 67B (real time returns)
(b)regulation 67D (exceptions to regulation 67B)
4A
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
7A
Value added tax
Return under regulations under paragraph 2 of Schedule 11 to VATA 1994
7AA
. . .
. . .
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
11A
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
13A
Soft drinks industry levy
Return under regulations under section 52 of FA 2017
13B
Plastic packaging tax
Return under regulations under section 61 of FA 2021
14
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
18
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
20A
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
29
Machine games duty
Return under regulations under paragraph 18 of Schedule 24 to FA 2012

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-55/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.