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Paragraph 3 I1I2I3I4I5

(1)

This paragraph applies for the interpretation of the tables in paragraph 1.

(2)

An assessment or determination by HMRC is made in default of a return if it is made where—

(a)

a person is required to make or deliver a return which falls within—

(i)

any group of returns in the Table in paragraph 2 of Schedule 24, or

(ii)

any item in the Table in paragraph 1 of Schedule 55 to FA 2009,

(b)

that person fails to make or deliver the return on or before the date by which it is required to be made or delivered, and

(c)

if the return had been made or delivered as required, the return would have shown that an amount falling within the relevant table in paragraph 1 was due and payable.

(3)

An assessment or determination by HMRC is made otherwise than in default of a return if it is made otherwise than as described in sub-paragraph (2).

Annotations

Commencement

I1

Sch. 26 para. 3 in force at 1.1.2023 for specified purposes by S.I. 2022/1278, reg. 2(2)

I2

Sch. 26 para. 3 in force at 6.4.2024 for specified purposes by S.I. 2024/440, reg. 2(2)

I3

Sch. 26 para. 3 in force at 12.11.2024 for specified purposes by S.I. 2024/1132, reg. 2

I4

Sch. 26 para. 3 in force at 28.3.2025 for specified purposes by S.I. 2025/399, reg. 2

I5

Sch. 26 para. 3 in force at 1.4.2026 for specified purposes by S.I. 2026/370, reg. 3(2)

Notes on Schedule 26

Modifications

C1

Sch. 26 modified (1.3.2024) by 1994 c. 23, Sch. 9ZF para. 13A (as inserted by The Value Added Tax (Distance Selling) (Amendments) Regulations 2024 (S.I. 2024/128), regs. 1(1), 6(6) (with reg. 1(2)))

C2

Sch. 26 applied (1.4.2026) by S.I. 2009/470, reg. 36(2) (as inserted by The Education (Student Fees, Awards, Support and Loan Repayments) (Amendment) Regulations 2026 (S.I. 2026/130), regs. 1(4), 34(b))