# Finance Act 2020, Paragraph 52


(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.
The person may also be liable to a penalty under paragraph 53 (tax-related penalties).
(2) The penalty is—
(a) £100, if the return is delivered within 3 months after the filing date;
(b) £200, in any other case.
(3) The amounts are increased to £500 and £1,000 (respectively) for a third successive failure.
(4) For this purpose, a “third successive failure” occurs where—
(a) the duty under section 56 (duty to file returns) applies in relation to a group for 3 successive accounting periods,
(b) a person was liable to a penalty under this paragraph in respect of each of the first 2 accounting periods, and
(c) a person is liable to a penalty under this paragraph in respect of the third accounting period.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/8/paragraph/52 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-8/paragraph-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.