CH155460 | 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 - total penalties

The overall penalties for the return period are the total of

• any initial penalty - 5% on tax unpaid at the penalty date, see CH155440,

• any 5 month further penalty - 5% on tax unpaid 5 months after the penalty date, see CH155450, and

• any 11 month further penalty - 5% on tax unpaid 11 months after the penalty date.

See the example at CH155470.

FA09/SCH56/PARA3

FA13/SCH34