{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-421JD",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-421JD.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/421JD",
  "kind": "section",
  "number": "421JD",
  "heading": "Penalty if information not given correctly",
  "text": "(1) This section applies if a return under section 421JA, or any information accompanying such a return—\n(a) is given otherwise than in accordance with section 421JB, or\n(b) contains a material inaccuracy—\n(i) which is careless or deliberate, or\n(ii) which is not corrected as required by section 421JA(6).\n(2) The person in question is liable for a penalty of an amount decided by HMRC.\n(3) The penalty must not exceed £5,000.\n(4) For the purposes of subsection (1)(b)(i) an inaccuracy is careless if it is due to a failure by the person in question to take reasonable care.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 7 Ch. 1 substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Ss. 421JA-421JF inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/421JD",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}