CH155516 | Penalties for failure to pay on time: rules for specific taxes: Plastic Packaging Tax (PPT): 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 CH155518.

FA09/Sch56