SolvedCH71300 | Penalties for Failure to Notify: In what circumstances is a penalty payable: Relevant obligations
From HM Revenue & Customs · Compliance Handbook
| Tax | Relevant obligation is to… | Legislation | Guidance |
|---|---|---|---|
| Income tax, capital gains tax, Class 4 NIC and after 6 April 2015 Class 2 NIC | …give notice of liability to income tax or capital gains tax. | TMA70/S7 | EM4550 |
| Corporation tax | …give notice of chargeability to corporation tax. | FA98/SCH18/PARA 2 | EM4550 |
| Digital services tax | …notify HMRC when threshold conditions for digital services tax are met. | Section 54 of FA 2020 | DST |
| Value added tax | …notify liability to be registered for VAT. Notify a material change in nature of supplies made by a person previously exempted from registration. Notify a material alteration in the proportion of zero rated supplies made by a person previously exempted from registration. | VATA94/SCH1/PARA5, 6, 7. VATA94/SCH1/PARA14(2). VATA94/SCH1/PARA14(3) | V1-28 Para 6.1 and V1-28 Para 6.6.4 |
| Value added tax | …notify liability to be registered in respect of supplies from EU member states. | VATA94/SCH2/PARA3 | V1-28 Para 65.5 |
| Value added tax | …notify liability to be registered in respect of acquisition from EU member states. Notify acquisition made by a person exempted from registration. | VATA94/SCH3/PARA3. VATA94/SCH3/PARA8(2) | V1-28 Para 66.7 and V1-28 Para 6.6.4 |
| Value added tax | …notify liability to be registered in respect of disposal of assets for which a VAT repayment is claimed. Notify a material change in nature of supplies made by a person previously exempted from registration. Notify a material alteration in the proportion of zero rated supplies made by a person previously exempted from registration. | VATA94/SCH3/PARA3 & 4 and VATA94/SCH3/PARA7(2) & (3) | V1-28 Para 67.6 and V1-28 Para 6.6.4 |
| Value added tax | …notify the acquisition of excise goods or a new means of transport from another EU member state (non-taxable persons). | Regulations made under VATA94/SCH11/PARA2(4) | VATNMT |
| Insurance premium tax | …register in respect of receipt of premiums in the course of taxable business. Notify intended receipt of premiums in the course of a taxable business. | FA94/S53 (1) FA94/S53 (2) | IPT |
| Insurance premium tax | …register as a taxable intermediary. Notify intention to charge taxable intermediary’s fees. | FA94/SS53AA (1) and FA94/S53AA (3) | IPT |
| Aggregates levy | …register in respect of carrying out of taxable activities. Notify intention of carrying out taxable activities. | FA01/S24 (2) and FA01/SCH4/PARA1 | AGL1200 Notice AGL1 Para 9.4 |
| Climate change levy | …register in respect of taxable supplies. Notify intention to make, or have made, taxable supply. | FA2000/SCH6/PARA53 FA2000/SCH6/PARA55 | CCLG3000 |
| Landfill tax | …register if carrying out of taxable activities. Notify intention of carrying out taxable activities. To tell HMRC before 1 May 2018 about a disposal of material that was made, knowingly caused, or knowingly permitted before 1 April 2018, where the material remains at an unauthorised waste site on or after 1 April 2018. | FA96/S47 (2), FA2000/SCH6/PARA55, FA2018/SCH12/PARA32 | LFT10010 |
| Air passenger duty | …give notice of liability to register to operate chargeable aircraft. | FA94/S33 (4) | APD2100 |
| Alcohol liquor duties | …be authorised and registered to obtain and use duty stamps. | Regulations made under ALDA79/SCH2A/PARA4 | HMDS2480 |
| Alcohol liquor duties | …hold a licence to manufacture spirits. Register to brew beer. Hold a licence to produce wine or made-wine. Register to make cider. | ALDA79/S12 (1), ALDA79/S47 (1), ALDA79/S54 (2) & 55 (2), ALDA79/S62 (2) | SPIR3050, BEER2010, Notice 226. WICI3010 (wine), WICI3020 (made wine), WICI4010 |
| Alcohol liquor duties | …have plant and processes approved for the manufacture of spirits - distillers’ warehouses. | Regulations made under ALDA79/S15 (6) | SPIR3100 |
| Tobacco products duty | …manufacture tobacco products only in registered premises. | Regulations made under TPDA79/S7 | TPD3010 |
| Soft drinks industry levy | …give notice of liability to be registered | FA 2017/Section 44 | |
| Hydrocarbon oils duties | …make entry of premises intended to be used for production of oil. | Regulations made under HODA79/S21 | HCOTEG40750 |
| Excise duties | …receive, deposit or hold duty suspended excise goods only in premises approved under regulations - approval of warehouses. | Regulations made under CEMA79/S92 | HMWARE5000HMRA2020 |
| Excise duties | …receive duty suspended excise goods only if approved or registered (or approved and registered) as a Registered Consignee. | Regulations made under CEMA79/S100G or 100H | HMREDS2050 |
| Excise duties | …receive, deposit or hold duty suspended excise goods only if approved and/or registered as a registered owner, a duty representative, a registered mobile operator or a fiscal representative of a registered mobile operator or an authorised warehouse keeper under regulations - registered excise dealers and shippers. | Regulations made under Section CEMA79/S100G or 100H | Registered owners and duty reps HMWARE7000 HMRA2020Registered mobile operators and fiscal reps HMREDS2050Authorised warehousekeepers HMWARE6000 HMRA2020 |
| Excise duties | …dispatch excise goods under duty suspension arrangements upon their release for free circulation in accordance with Article 79 of Council Regulation 2913/92/EEC only if approved and registered (or approved and registered) as a Registered Consignor. | Regulations made under section 100G or 100H of CEMA 1979 | Notice196Notice 197 |
| General betting duty | …register persons liable etc. for general betting duty. | Section 164(2) of FA 2014 | - |
| Pool betting duty | …register persons liable etc. for pool betting duty. | Section 164(2) of FA 2014 | EXGG1410 and Notice 147 |
| Bingo duty | …notify and register in respect of bingo promotion. | BGDA81/SCH3/PARA10 (1) & (1A) | EXGG11100 |
| Lottery duty | …register in respect of promotion of lotteries. | FA93/S29 (1) | EXGG1430Notice 458 |
| Gaming duty | …register in respect of gaming. Notify premises. | FA97/SCH1/PARA3 and FA97/SCH1/PARA6 | EXGG10100 |
| Remote gaming duty | …register persons liable etc. for remote gaming duty. | Section 164(2) of FA 2014 | EXGG1435Excise Information Sheet 03/07 |
| Machine games duty | …register in respect of premises where dutiable machine games are made available for play. | FA12/SCH24/PARA20 | - |
| Diverted profits tax | …obligation to notify if within scope of diverted profits tax. | FA15/Part 3/S92 | DPT Guidance |
| Plastic Packaging Tax | ...to give notice of liability to be registered. | Section 56 of FA 2021 | - |
| Multinational top-up tax | ...to register with HMRC if the group becomes a qualifying multinational group. | Part 3 of Schedule 14, F(No2)A 2023 | MTT |
| Domestic top-up tax | ...to register with HMRC if the group becomes a qualifying mutinational group. | Part 3 of Schedule 14, F(No.2)A 2023 applied by Schedule 18, F(No.2)A 2023 | MTT |
Before 2015-16 Class 2 NIC were not included in Schedule 41 but there is a very similar penalty under Regulation 87A to 87G Social Security Contributions Regulations 2001 for these earlier years, see NIM23008.