CH155450 | Penalties for Failure to Pay on Time: Rules for specific taxes: Annual Tax on Enveloped Dwellings (ATED): Penalties: Failure to pay all or part of amounts due - further penalties

If any amount remains unpaid 5 months after the penalty date, the person is liable to a

5 month further penalty of 5%, as well as any initial penalty that they have already incurred.

If any amount remains unpaid 11 months after the penalty date, the person is liable to an

11 month further penalty of 5%, as well as any initial penalty or 5 month further penalty that they have already incurred.

See the example at CH155470.

FA09/SCH56/PARA3

FA13/SCH34