SolvedCH61180 | Penalties for failure to file on time: in what circumstances is a penalty payable: filing obligations
From HM Revenue & Customs · Compliance Handbook
A person is liable to a penalty where they fail to deliver any of the following returns or documents by the filing date, see CH61140.
| Tax | Filing obligations | Legislation |
|---|---|---|
| Income Tax or Capital Gains Tax - individuals | Returns | TMA70/S8(1)(a) |
| Income Tax or Capital Gains Tax - individuals | Accounts, statements or documents | TMA70/S8(1)(b) |
| Income Tax or Capital Gains Tax - trustees | Returns | TMA70/S8A(1)(a) |
| Income Tax or Capital Gains Tax - trustees | Accounts, statements or documents | TMA70/S8A(1)(b) |
| Income Tax or Corporation Tax arising from partnerships | Returns | TMA70/S122AA(2)(a) and TMA70/S122AA(3)(a) |
| Income Tax or Corporation Tax arising from partnerships | Accounts, statements or documents | TMA70/S122AA(2)(b) and TMA70/S122AA(3)(b) |
| Bank Payroll Tax | Returns | FA2010/Sch1/PARA18 |
| PAYE reported under Real Time Information which includes Class 1 NIC and Student Loan Deductions | Real Time Information Returns due under the PAYE regulations and associated NIC and SL regulations | Return under any of the following provisions of the Income Tax (PAYE) Regulations 2003 (SI 2003/2682) - regulation 67B (real time information returns) and regulation 67D (exceptions to regulations 67B). |
| Deductions on account of tax under Chapter 3 of Part 3 of FA 2004 - Construction Industry Scheme | Returns | Regulation 4 of the Income Tax (CIS) Regulations 2005 (under FA04/S70) |
| Income Tax - pension schemes | Returns | FA04/S254 |
| Machine Games Duty | Returns | FA2012/Sch24/PARA18 |
| Annual tax on enveloped dwellings | Returns | FA2013/SCH33/Part 1 |
| Stamp Duty Reserve Tax | Transaction - notifications | Regulations 2 and 4 S.I. 1986/1711 |
| Soft Drinks Industry Levy | Returns | Section 52 of FA 2017 |
| Plastic Packaging Tax | Returns | Section 61 of FA2021 |
| Excise duties | Returns | Section 60A fo the Customs and Excise Management Act 1979 |
This guidance does not give any information about the obligation itself. You should refer to the relevant legislation or guidance for the specific tax or duty concerned if you need to know more about the obligation.
Note that if we withdraw the obligation to file a self assessment return, then any late filing penalties will be cancelled, see CH61700.