SolvedCH61120 | Penalties for Failure to File on Time: In what circumstances is a penalty payable: Commencement date
From HM Revenue & Customs · Compliance Handbook
Penalties for failing to file on time apply where the obligation to file a return or other document arises on or after the commencement date.
The penalties currently only apply to returns and documents required for the following taxes.
| Tax | Commencement date |
|---|---|
| Income Tax and Capital Gains Tax | ITSA return* ended 5 April 2011 (subject to the exceptions detailed at SAM121025 due to be filed on or before 31 October 2011, or 31 January 2012 if filed electronically). |
| Bank Payroll Tax | Return due to be filed on or after 31 August 2010. |
| Registered Pension Scheme (Income Tax) | Returns due to be filed on or after 30 September 2010. |
| Construction Industry Scheme | Return period 6 October 2011 to 5 November 2011, filing date of 19 November 2011. |
| Machine Games Duty | Returns due to be filed on or after 1 February 2013. |
| Annual tax on enveloped dwellings | Returns covering the chargeable period beginning on 1 April 2013 and ending on 31 March 2014, and every return thereafter. |
| PAYE reported under Real Time Information which include class 1 NIC and Student Loan Deductions | Returns due to be filed from 6 October 2014 for employers with 50 or more employees and 6 March 2015 for employers who have fewer than 50 employees. |
| Stamp Duty Reserve Tax | Information about transactions under Regulations 2 and 4(1)(a) of the Stamp Duty Reserve Regulations S.I. 1986/1711 that are due to be reported on or after 1 September 2014. |
| Soft Drinks Industry Levy | Return under regulations under section 52 of FA 2017 filed on or after 1 April 2018. |
| Plastic Packaging Tax | Returns as set out in Plastic Packaging Tax (General) Regulations 2022 filed on or after 1 April 2022. |
| Class 2 NICs | ITSA Returns covering 2015-16 onwards. |
| Other taxes | Will be added at later dates. |
| Excise duties | Return under Regulation 12 of The Excise Goods (Aircraft and Ships's Stores) Regulations 2015. The return must be filed by the 15th day of the following month. |
* Although ITSA stands for Income Tax Self Assessment, in this guidance it means a return under Section 8 of TMA 1970 for income tax and capital gains tax.