CH155394 | Penalties for Failure to Pay on Time: Rules for specific taxes: Excise Duty – excise goods for use on a ship, aircraft or train as stores: Failure to pay all or part of amounts due -further penalties

If any amount remains unpaid 6 months after the penalty date, the person is liable to a 6 month further penalty of 5% of the duty that remains unpaid. They also remain liable to any default penalty that they have already incurred.

If any amount remains unpaid 12 months after the penalty date, the person is liable to a 12 month further penalty of 5% of the duty that remains unpaid. They also remain liable to any default penalty and the 6 month further penalty that they have already incurred.

The penalty date is the day after the due date.

The rate of the further penalties is always 5% of the amount unpaid. Unlike the default penalty, see CH155393, it does not increase depending on the number of failures in a penalty period.

All failures, whether or not they attract a default penalty, where payment continues not to be made within 6 and 12 months after the due date attract one or two further penalties.

FA09/SCH56/PARA3

FA14/SCH21