{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-55/paragraph-11",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-55/paragraph-11.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/55/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "(1) P is liable to a penalty under this paragraph if (and only if) P's failure continues after the end of the period of 12 months beginning with the penalty date.\n(2) Where, by failing to make the return, P deliberately withholds information which would enable or assist HMRC to assess the amount that P is liable to pay to HMRC in accordance with Chapter 3 of Part 3 of FA 2004, the penalty under this paragraph is determined in accordance with sub-paragraphs (3) and (4).\n(3) If the withholding of the information is deliberate and concealed, the penalty is the greater of—\n(a) 100% of any liability to make payments which would have been shown in the return in question, and\n(b) £3,000.\n(4) If the withholding of the information is deliberate but not concealed, the penalty is the greater of—\n(a) 70% of any liability to make payments which would have been shown in the return in question, and\n(b) £1,500.\n(5) In any other caseany case not falling within sub-paragraph (2), the penalty under this paragraph is the greater of—\n(a) 5% of any liability to make payments which would have been shown in the return in question, and\n(b) £300.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in Sch. 55 para. 11(2) inserted (6.10.2011 for specified purposes, 12.2.2019 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 5(2); S.I. 2011/2391, art. 2(a) (with art. 3); 2019 c. 1, s. 67(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 55 para. 11(5) substituted (6.10.2011 for specified purposes, 12.2.2019 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 5(3); S.I. 2011/2391, art. 2(a) (with art. 3); 2019 c. 1, s. 67(2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 55 para. 11 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. 11 in force at 6.10.2011 in so far as not already in force by S.I. 2011/2391, art. 2(b) (with art. 3(1)(2))"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "Sch. 55 para. 11 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2)Sch. 55 para. 11 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)"
    },
    {
      "type": "I",
      "label": "I4",
      "text": "Sch. 55 para. 11 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "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": "words inserted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "word omitted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014"
    },
    {
      "type": "word substituted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/11",
    "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."
}