# Finance Act 2026, Paragraph 33: Penalties payable in connection with this Schedule

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

This Part of this Schedule provides for penalties payable in connection with this Schedule, as follows—
(a) paragraph 34 amends Schedule 41 to FA 2008 to impose a penalty for a failure to register with, or provide information to, HMRC under paragraph 2 of this Schedule;
(b) paragraph 35 amends Schedule 24 to FA 2021 to impose a penalty for a failure to make a return under paragraph 7 of this Schedule;
(c) paragraph 36 amends Schedule 24 to FA 2007 to impose a penalty for errors in returns under paragraph 7 of this Schedule and in other documents;
(d) paragraph 37 amends Schedule 26 to FA 2021 to impose a penalty for a failure to pay CBAM;
(e) paragraph 38 imposes a penalty for failing to make a notification under—
(i) paragraph 4 (changed or incorrect registration information);
(ii) Part 8 (death, incapacity or insolvency);
(f) paragraph 39 imposes a penalty for failing to keep or preserve records under Part 6 of this Schedule or regulations under that Part.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/17/paragraph/33 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.