SolvedCH155492 | Penalties for failure to pay on time: rules for specific taxes: Diverted Profits Tax (DPT): penalties - failure to pay all or part of amounts due - further penalties
From HM Revenue & Customs · Compliance Handbook
If any amount remains unpaid 5 months after the penalty date, the business 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 business is liable to a 11 month further penalty of 5%, as well as any initial penalty or 5 month further penalty that they have already incurred.