# Finance Act 2009, Paragraph 1

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

(1) A penalty is payable by a person (“P”) where P fails to pay an amount of tax specified in column 3 of the Table below on or before the date specified in column 4.
(2) Paragraphs 3 to 8 8J set out—
(a) the circumstances in which a penalty is payable, and
(b) subject to paragraph 9, the amount of the penalty.
(3) If P's failure falls within more than one provision of this Schedule, P is liable to a penalty under each of those provisions.
(4) In the following provisions of this Schedule, the “penalty date”, in relation to an amount of tax, means the day after the date specified in or for the purposes of column 4 of the Table in relation to that amount..
(5) Sub-paragraph (4) is subject to paragraph 2A.
Tax to which payment relates
Amount of tax payable
Date after which penalty is incurred
PRINCIPAL AMOUNTS
1
Income tax or capital gains tax
Amount payable under section 59B(3) or (4) of TMA 1970
The date falling 30 days after the date specified in section 59B(3) or (4) of TMA 1970 as the date by which the amount must be paid
1A
Income tax or capital gains tax
Amount payable under section 59BA(4) or (5) of TMA 1970
The date falling 30 days after the date specified in section 59BA(4) or (5) of TMA 1970 as the date by which the amount must be paid.
2
Income tax
Amount payable under PAYE regulations ...
The date determined by or under PAYE regulations as the date by which the amount must be paid
3
Income tax
Amount shown in return under section 254(1) of FA 2004
The date falling 30 days after the date specified in section 254(5) of FA 2004 as the date by which the amount must be paid
3A
Income tax
Amount payable under regulations under section 244L(2)(a) of FA 2004
The date falling 30 days after the due date determined by or under the regulations
3B
Capital gains tax
Amount payable under paragraph 6 of Schedule 2 to FA 2019 where not included in a return under section 8 or 8A of TMA 1970
The date falling 30 days after 31 January in the tax year following the one in which the disposal was made
3C
Capital gains tax
Amount payable under a CGT exit charge payment plan entered into in accordance with Schedule 3ZAA to TMA 1970
The later of—
(a)the date falling 30 days after the date specified in section 59B of TMA 1970 as the date by which the amount is due to be paid, and
(b)the date on which the amount is payable under the plan.
4
Deductions on account of tax under Chapter 3 of Part 3 of FA 2004 (construction industry scheme)
Amount payable under section 62 of FA 2004 (except an amount falling within item 17, 23 or 24)
The date determined by or under regulations under section 71 of FA 2004 as the date by which the amount must be paid
4A
Apprenticeship levy
Amount payable under regulations under section 105 of FA 2016
The date determined by or under regulations under section 105 of FA 2016
5
Corporation tax
Amount shown in company tax return under paragraph 3 of Schedule 18 to FA 1998
The filing date for the company tax return for the accounting period for which the tax is due (see paragraph 14 of Schedule 18 to FA 1998)
6
Corporation tax
Amount payable under regulations under section 59E of TMA 1970 (except an amount falling within item 17, 23 or 24)
The filing date for the company tax return for the accounting period for which the tax is due (see paragraph 14 of Schedule 18 to FA 1998)
6ZZA
Corporation tax
Amount payable under section 357YQ of CTA 2010
The end of the period within which, in accordance with section 357YQ(5), the amount must be paid.
6ZA
Corporation tax
Amount payable under an exit charge payment plan entered into in accordance with Schedule 3ZB to TMA 1970
The later of—
(a)the first day after the period of 12 months beginning immediately after the migration accounting period (as defined in Part 1 or 2 of Schedule 3ZB to TMA 1970, as the case may be), and
(b)the date on which the amount is payable under the plan.
6ZAA
Corporation tax
Amount payable under a CT payment plan entered into in accordance with Schedule 3ZC to TMA 1970
The later of—
(a)the first day after the period of 12 months beginning immediately after the accounting period to which the CT payment plan relates, and
(b)the date on which the amount is payable under the plan.
. . .
. . .
. . .
. . .
6A
Value added tax
Amount payable under section 25(1) of VATA 1994 (except an amount falling within item 6B, 13A, 23 or 24)
The date determined—
(a)by or under regulations under section 25 of VATA 1994, or
(b)in accordance with an order under section 28 of that Act,
as the date by which the amount must be paid
6B
Value added tax
Amount payable under section 25(1) of VATA 1994 which is an instalment of an amount due in respect of a period of 9 months or more (“amount A”)
The date on or before which P must pay any balancing payment or other outstanding payment due in respect of amount A
6C
Insurance premium tax
Amount payable under regulations under section 54 of FA 1994 (except an amount falling within item 13B, 23 or 24)
The date determined by or under regulations under section 54 of FA 1994 as the date by which the amount must be paid
7
Inheritance tax
Amount payable under section 226 of IHTA 1984 (except an amount falling within item 14 or 21)
The filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amount
8
Inheritance tax
Amount payable under section 227 or 229 of IHTA 1984 (except an amount falling within item 14 or 21)
For the first instalment, the filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amountFor any later instalment, the date falling 30 days after the date determined under section 227 or 229 of IHTA 1984 as the date by which the instalment must be paid
9
Stamp duty land tax
Amount payable under section 86(1) or (2) of FA 2003
The date falling 30 days after the date specified in section 86(1) or (2) of FA 2003 as the date by which the amount must be paid
10
Stamp duty reserve tax
Amount payable under section 87, 93 or 96 of FA 1986 or Schedule 19 to FA 1999 (except an amount falling within item 17, 23 or 24)
The date falling 30 days after the date determined by or under regulations under section 98 of FA 1986 as the date by which the amount must be paid
10A
Annual tax on enveloped dwellings
Amount payable under section 163(1) or (2) of FA 2013 (except an amount falling within item 23).
The date falling 30 days after the date specified in section 163(1) or (2) of FA 2013 as the date by which the amount must be paid
11
Petroleum revenue tax
Amount charged in an assessment under paragraph 11(1) of Schedule 2 to OTA 1975
The date falling 30 days after the date determined in accordance with paragraph 13 of Schedule 2 to OTA 1975 as the date by which the amount must be paid
11ZA
Soft drinks industry levy
Amount payable under regulations under section 52 of FA 2017 or paragraphs 6 or 14 of Schedule 8 to that Act
The date determined by or under regulations under section 52 of FA 2017
11A
Aggregates levy
Amount payable under regulations under section 25 of FA 2001 (except an amount falling within item 16A, 23 or 24)
The date determined by or under regulations under section 25 of FA 2001 as the date by which the amount must be paid
11AA
Plastic packaging tax
Amount payable under regulations under section 61 of FA 2021
The date determined by or under regulations under section 61 of FA 2021 as the date by which the amount must be paid
11AB
Plastic packaging tax
Amount payable by virtue of secondary liability and assessment notice or joint and several liability notice under Schedule 9 to FA 2021
The date determined in accordance with Schedule 9 to FA 2021 as the date by which the amount must be paid
11B
Climate change levy
Amount payable under regulations under paragraph 41 of Schedule 6 to FA 2000 (except an amount falling within item 16B, 23 or 24)
The date determined by or under regulations under paragraph 41 of Schedule 6 to FA 2000 as the date by which the amount must be paid
11C
Landfill tax
Amount payable under regulations under section 49 of FA 1996 (except an amount falling within item 16C, 23 or 24)
The date determined by or under regulations under section 49 of FA 1996 as the date by which the amount must be paid
11D
Air passenger duty
Amount payable under regulations under section 38 of FA 1994 (except an amount falling within item 17A, 23 or 24)
The date determined by or under regulations under section 38 of FA 1994 as the date by which the amount must be paid
11E
Alcohol duty
Amount payable under regulations under section 88 of F(No. 2)A 2023 (except an amount falling within item 17A, 23 or 24)
The date determined by or under regulations under section 88 of F(No. 2)A 2023 as the date by which the amount must be paid
11F
Tobacco products duty
Amount payable under regulations under section 7 of TPDA 1979 (except an amount falling within item 17A, 23 or 24)
The date determined by or under regulations under section 7 of TPDA 1979 as the date by which the amount must be paid
11G
Hydrocarbon oil duties
Amount payable under regulations under section 21 or 24 of HODA 1979 (except an amount falling within item 17A, 23 or 24)
The date determined by or under regulations under section 21 or 24 of HODA 1979 as the date by which the amount must be paid
11GA
Excise duties
Amount payable under regulations under section 60A of the Customs and Excise Management Act 1979 (except an amount falling within item 17A, 23 or 24).
The date determined by or under regulations under section 60A of the Customs and Excise Management Act 1979 as the date by which the amount must be paid
11H
General betting duty
Amount payable under section 5B of BGDA 1981 (except an amount falling within item 17A, 23 or 24)
The date determined—
(a)under section 5B of BGDA 1981, or
(b)by or under regulations under para-graph 2 of Schedule 1 to that Act,
as the date by which the amount must be paid
11I
Pool betting duty
Amount payable under section 8 of BGDA 1981 (except an amount falling within item 17A, 23 or 24)
The date determined—
(a)under section 8 of BGDA 1981, or
(b)by or under regulations under that section or directions under para-graph 3 of Schedule 1 to that Act,
as the date by which the amount must be paid
11J
Bingo duty
Amount payable under regulations under paragraph 9 of Schedule 3 to BGDA 1981 (except an amount falling within item 17A, 23 or 24)
The date determined by or under regulations under paragraph 9 of Schedule 3 to BGDA 1981 as the date by which the amount must be paid
11K
Lottery duty
Amount payable under section 26 of FA 1993 (except an amount falling within item 17A, 23 or 24)
The date determined—
(a)by section 26 of FA 1993, or
(b)by or under regulations under that section,
as the date by which the amount must be paid
11L
Gaming duty
Amount payable under section 12 of FA 1997 (except an amount falling within item 17A, 23 or 24)
The date determined by or under regulations under—
(a)section 12 of FA 1997, or
(b)paragraph 11 of Schedule 1 to that Act,
as the date by which the amount must be paid
11M
Remote gaming duty
Amount payable under section 26I of BGDA 1981 (except an amount falling within item 17A, 23 or 24)
The date determined by or under regulations under section 26I of BGDA 1981 as the date by which the amount must be paid
11N
Machine games duty
Amount payable under paragraph 6 of Schedule 24 to FA 2012 (except an amount falling within item 17A, 23 or 24)
The date determined by or under regulations under paragraph 19 of Schedule 24 to FA 2012 as the date by which the amount must be paid
AMOUNTS PAYABLE IN DEFAULT OF A RETURN BEING MADE
12
Income tax or capital gains tax
Amount payable under section 59B(5A) of TMA 1970
The date falling 30 days after the date specified in section 59B(5A) of TMA 1970 as the date by which the amount must be paid
13
Corporation tax
Amount shown in determination under paragraph 36 or 37 of Schedule 18 to FA 1998
The filing date for the company tax return for the accounting period for which the tax is due (see paragraph 14 of Schedule 18 to FA 1998)
13A
Value added tax
Amount assessed under section 73(1) of VATA 1994 in the absence of a return
The date by which the amount would have been required to be paid if it had been shown in the return
13B
Insurance premium tax
Amount assessed under section 56(1) of FA 1994 in the absence of a return
The date by which the amount would have been required to be paid if it had been shown in the return
14
Inheritance tax
Amount shown in a determination made by HMRC in the circumstances set out in paragraph 2
The filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amount
15
Stamp duty land tax
Amount shown in determination under paragraph 25 of Schedule 10 to FA 2003 (including that paragraph as applied by section 81(3) of that Act)
The date falling 30 days after the filing date for the return in question
15A
Annual tax on enveloped dwellings
Amount shown in determination under paragraph 18 of Schedule 33 to FA 2013
The date falling 30 days after the filing date for the return in question
16
Petroleum revenue tax
Amount charged in an assessment made where participator fails to deliver return for a chargeable period
The date falling 6 months and 30 days after the end of the chargeable period
16A
Aggregates levy
Amount assessed under paragraph 2 or 3 of Schedule 5 to FA 2001 in the absence of a return
The date by which the amount would have been required to be paid if it had been shown in the return
16AA
Plastic packaging tax
Amount assessed under Schedule 10 to FA 2021
The date by which the amount would have been required to be paid if it had been shown in the return
16B
Climate change levy
Amount assessed under paragraph 78 or 79 of Schedule 6 to FA 2000 in the absence of a return
The date by which the amount would have been required to be paid if it had been shown in the return
16C
Landfill tax
Amount assessed under section 50(1) of FA 1996 in the absence of a return
The date by which the amount would have been required to be paid if it had been shown in the return
17
Tax falling within any of items 1 2, 3B to 6, 9 , 10 or 10A
Amount (not falling within any of items 12 13 to 15A) which is shown in an assessment or determination made by HMRC in the circumstances set out in paragraph 2
The date falling 30 days after the date by which the amount would have been required to be paid if it had been shown in the return in question
17A
Tax falling within any of items 11D to 11M11N
Amount assessed under section 12(1) of FA 1994 in the absence of a return
The date by which the amount would have been required to be paid if it had been shown in the return
AMOUNTS SHOWN TO BE DUE IN OTHER ASSESSMENTS, DETERMINATIONS, ETC
18
Income tax or capital gains tax
Amount payable under section 55 or 56(3)(b) of TMA 1970
The date falling 30 days after the date determined in accordance with section 55(3), (4), (6) or (9) or section 56(3)(b) of TMA 1970 as the date by which the amount must be paid
19
Income tax or capital gains tax
Amount payable under section 59B(5) or (6) of TMA 1970
The date falling 30 days after the date specified in section 59B(5) or (6) of TMA 1970 as the date by which the amount must be paid
20
. . .
. . .
. . .
21
Inheritance tax
Amount shown in—
(a)an amendment or correction of a return showing an amount falling within item 7 or 8, or
(b)a determination made by HMRC in circumstances other than those set out in paragraph 2
The later of—
(a)the filing date (determined under section 216 of IHTA 1984) for the account in respect of the liability for that amount, and
(b)the date falling 30 days after the date on which the amendment, correction, assessment or determination is made
22
Petroleum revenue tax
Amount charged in an assessment, or an amendment of an assessment, made in circumstances other than those set out in items 11 and 16
The date falling 30 days after—
(a)the date by which the amount must be paid, or
(b)the date on which the assess-ment or amendment is made,
whichever is later
23
Tax falling within any of items 1 to 6, 9 or 10 items 1 to 6A 2, 3B to 6 , 6C, 9, 10, 11A or 11B to 11M 11N
Amount (not falling within any of items 18 to 20 item 18 or 19) shown in an amendment or correction of a return showing an amount falling within any of items 1 to 6, 9 or 10 items 1 to 6A 2, 3B to 6 , 6C, 9, 10, 11A or 11B to 11M 11N
The date falling 30 days after—
(a)the date by which the amount must be paid, or
(b)the date on which the amendment or correction is made,
whichever is later
24
Tax falling within any of items 1 to 6, 9 or 10 items 1 to 6A 2, 3B to 6 , 6C, 9, 10, 11A or 11B to 11M 11N
Amount (not falling within any of items 18 to 20 item 18 or 19) shown in an assessment or determination made by HMRC in circumstances other than those set out in paragraph 2
The date falling 30 days after—
(a)the date by which the amount must be paid, or
(b)the date on which the assessment or determin-ation is made,
whichever is later

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/56/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-56/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.