{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-55/paragraph-14",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-55/paragraph-14.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/55/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "(A1) In this paragraph, “relevant information” means information which has been withheld by a failure to make a return.\n(1) Paragraph 15 provides for reductions in the penalty under paragraph 6(3) or (4) where P discloses relevant information that involves a domestic matter or 11(3) or (4), 11(3) or (4), 13E(3) or (4) or 13J(3) or (4) where P discloses relevant information.\n(1A) Paragraph 15A provides for reductions in the penalty under paragraph 6(3) or (4) where P discloses relevant information that involves an offshore matter or an offshore transfer.\n(1B) Sub-paragraph (2) applies where—\n(a) P is liable to a penalty under paragraph 6(3) or (4) and P discloses relevant information that involves a domestic matter, or\n(b) P is liable to a penalty under any of the other provisions mentioned in sub-paragraph (1) and P discloses relevant information.\n(2) P discloses relevant information by—\n(a) telling HMRC about it,\n(b) giving HMRC reasonable help in quantifying any tax unpaid by reason of its having been withheld, and\n(c) allowing HMRC access to records for the purpose of checking how much tax is so unpaid.\n(2A) Sub-paragraph (2B) applies where P is liable to a penalty under paragraph 6(3) or (4) and P discloses relevant information that involves an offshore matter or an offshore transfer.\n(2B) P discloses relevant information by—\n(a) telling HMRC about it,\n(b) giving HMRC reasonable help in quantifying any tax unpaid by reason of its having been withheld,\n(c) allowing HMRC access to records for the purpose of checking how much tax is so unpaid, and\n(d) providing HMRC with additional information.\n(2C) The Treasury must make regulations setting out what is meant by “additional information” for the purposes of sub-paragraph (2B)(d).\n(2D) Regulations under sub-paragraph (2C) are to be made by statutory instrument.\n(2E) An instrument containing regulations under sub-paragraph (2C) is subject to annulment in pursuance of a resolution of the House of Commons.\n(3) Disclosure of relevant information—\n(a) is “unprompted” if made at a time when P has no reason to believe that HMRC have discovered or are about to discover the relevant information, and\n(b) otherwise, is “prompted”.\n(4) In relation to disclosure “quality” includes timing, nature and extent.\n(5) Paragraph 6A(4) to (5) applies to determine whether relevant information involves an offshore matter, an offshore transfer or a domestic matter for the purposes of this paragraph.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 55 para. 14(A1) 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. 10(2); S.I. 2017/259, reg. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 55 para. 14(1) 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. 10(3)(a); S.I. 2017/259, reg. 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 55 para. 14(1) substituted (12.2.2019 for specified purposes) by Finance (No. 3) Act 2010 (c. 33), s. 26(2), Sch. 10 para. 8; 2019 c. 1, s. 67(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 55 para. 14(1) substituted (with effect in accordance with reg. 2 of the commencing S.I.) by Finance Act 2016 (c. 24), s. 163(2), Sch. 21 para. 10(3)(b); S.I. 2017/259, reg. 2"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Sch. 55 para. 14(1A)(1B) 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. 10(4); S.I. 2017/259, reg. 2"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Sch. 55 para. 14(2A)-(2E) inserted (in so far as not already in force and with effect in accordance with reg. 2 of the commencing S.I. of the commencing S.I.) by Finance Act 2016 (c. 24), s. 163(2), Sch. 21 para. 10(5); S.I. 2017/259, regs. 2, 3"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Sch. 55 para. 14(5) 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. 10(6); S.I. 2017/259, reg. 2"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 55 para. 14 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. 14 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. 14 in force at 17.7.2013 for specified purposes by 2013 c. 29, Sch. 34 para. 7(2)Sch. 55 para. 14 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. 14 in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)"
    },
    {
      "type": "I",
      "label": "I5",
      "text": "Sch. 55 para. 14 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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    {
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      "affecting_title": "Finance Act 2015"
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    {
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      "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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      "affecting_title": "Finance Act 2014"
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    {
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      "affecting_title": "Finance Act 2015"
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  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/14",
    "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."
}