{
  "url": "https://openlegislation.uk/finance-act-2020/schedule-8/paragraph-52",
  "json_url": "https://openlegislation.uk/finance-act-2020/schedule-8/paragraph-52.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "schedule/8/paragraph/52",
  "kind": "paragraph",
  "number": "52",
  "heading": null,
  "text": "(1) A person who is required to file a DST return and fails to do so by the filing date is liable to a penalty under this paragraph.\nThe person may also be liable to a penalty under paragraph 53 (tax-related penalties).\n(2) The penalty is—\n(a) £100, if the return is delivered within 3 months after the filing date;\n(b) £200, in any other case.\n(3) The amounts are increased to £500 and £1,000 (respectively) for a third successive failure.\n(4) For this purpose, a “third successive failure” occurs where—\n(a) the duty under section 56 (duty to file returns) applies in relation to a group for 3 successive accounting periods,\n(b) a person was liable to a penalty under this paragraph in respect of each of the first 2 accounting periods, and\n(c) a person is liable to a penalty under this paragraph in respect of the third accounting period.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/schedule/8/paragraph/52",
    "retrieved_at": "2026-10-29T09:01:44.314864+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."
}