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Section 128 Time limit for assessment of penalties under Chapter 2I1C1

England and Wales

(1)

An assessment of a penalty under this Chapter F1... must be made on or before the later of date A and (where it applies) date B.

(2)

Date A is the last day of the period of 2 years beginning with—

(a)

in the case of failure to make a tax return F2, other than where liability to the penalty arises under section 120B, the filing date, F3...

F4(aa)

in the case of liability to a penalty under section 120B (financial penalty where penalty points have been awarded), the filing date of the return in relation to which the penalty point that caused the visitor accommodation provider to reach the penalty threshold was awarded,

(b)

in the case of failure to pay a F5WRA-collected tax, the penalty date F6, or

(c)

in the case of a failure to pay an amount payable in respect of a tax credit, the penalty date.

(3)

Date B is the last day of the period of 12 months beginning with—

(a)

in the case of a failure to make a tax return—

(i)

the end of the appeal period for the assessment of the amount of WRA-collected tax to which a person would have been liable if the tax return had been made, or

(ii)

if there is no such assessment, the date on which that liability is ascertained or it is ascertained that the liability is nil;

(b)

in the case of a failure to pay a WRA-collected tax—

(i)

the end of the appeal period for the assessment of the amount of WRA-collected tax in respect of which the penalty is assessed, or

(ii)

if there is no such assessment, the date on which that amount of WRA-collected tax is ascertained.

F7(c)

in the case of a failure to pay an amount payable in respect of a tax credit, the end of the appeal period for the assessment of the amount in respect of which the penalty is assessed.

(4)

In subsection (2)(b), “penalty date” has the meaning given by section F8122(3).

F9(4A)

In subsection (2)(c), “penalty date” has the meaning given by section 123A(3).

(5)

In subsection (3) F10..., “appeal period” means F11...—

(a)

if no appeal is made, the period during which an appeal could be made, and

(b)

if an appeal is made, the period ending with its final determination or withdrawal.

Annotations

Textual amendments

F1

Words in s. 128(1) omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 47(a); S.I. 2018/34, art. 3

F2

Words in s. 128(2)(a) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 48(a)

F3

Word in s. 128(2) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 28(2)(a)

F4

S. 128(2)(aa) inserted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 48(b)

F5

Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21

F6

S. 128(2)(c) and word inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 28(2)(b)

F7

S. 128(3)(c) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 28(3)

F8

Word in s. 128(4) substituted (1.4.2018) by Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 47(b); S.I. 2018/34, art. 3

F9

S. 128(4A) inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 28(4)

F10

Words in s. 128(5) omitted (1.4.2018) by virtue of The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 28(5)

F11

Words in s. 128(5) omitted (1.4.2018) by virtue of Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (anaw 1), s. 81(2)(3), Sch. 23 para. 47(c); S.I. 2018/34, art. 3

Modifications

C1

Ss. 125-128 applied (1.4.2018) by The Tax Collection and Management (Reimbursement Arrangements) (Wales) Regulations 2018 (S.I. 2018/88), regs. 1(2), 8(3)

Commencement

I1

S. 128 in force at 1.4.2018 by S.I. 2018/33, art. 3

Notes on the whole Act

Textual amendments

F1

Word in Act substituted (19.9.2025) by Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5), s. 67(1), Sch. 2 para. 21

Notes on Chapter 2

Textual amendments

F1

Words in Pt. 5 Ch. 2 heading inserted (1.4.2018) by The Landfill Disposals Tax (Administration) (Wales) Regulations 2018 (S.I. 2018/101), reg. 1(2), Sch. para. 23