SolvedCOM101060 | Penalties: penalty determinations: multiple penalties on a single notice
From HM Revenue & Customs · COTAX Manual
Penalties for failure to comply with a notice to deliver are imposed by Paragraphs (Para) 17 and 18 Schedule 18 Finance Act (FA) 1998.
Because a notice can cover more than one return period more than one penalty may be due in respect of the same notice.
Example
A Ltd makes up its accounts for the year to 31/12/2023.
It ceased trading on 30/09/2010 but continued to receive investment income after that date.
| APs | 9 months to 30/09/2023 | 3 months to 31/12/2023 |
|---|---|---|
| Specified period on notice to deliver | 01/01/2023- 31/12/2023 | 01/01/2023 - 31/12/2023 |
| Notice served | 19/01/2024 | 19/01/2024 |
| Returns required by notice | APE 30/09/2023 | APE 31/12/2023 |
| Filing Date | 31/12/2024 | 31/12/2024 |
| Return delivered on | 01/02/2025 | 01/02/2025 |
| Penalties due under | Para 17 Sch 18 FA 1998 | Para 17 Sch 18 FA 1998 |
| Amount of penalty | £100 (Para 14(1)(b) Sch 18 FA 1998) | £100 (Para 14(1)(b) Sch 18 FA 1998) |
From the 01/04/2026 following penalty reform announced in latest update to the Finance Act 1998 (01/04/2026)
A Ltd makes up its accounts for the year to 31/12/2026.
It ceased trading on 30/09/2013 but continued to receive investment income after that date.
| APs | 9 months to 30/09/2026 | 3 months to 31/12/2026 |
|---|---|---|
| Specified period on notice to deliver | 01/01/2026- 31/12/2026 | 01/01/2026 - 31/12/2026 |
| Notice served | 19/01/2027 | 19/01/2027 |
| Returns required by notice | APE 30/09/2026 | APE 31/12/2026 |
| Filing Date | 31/12/2027 | 31/12/2027 |
| Return delivered on | 01/02/2028 | 01/02/2028 |
| Penalties due under | Para 17 Sch 18 FA 1998 | Para 17 Sch 18 FA 1998 |
| Amount of penalty | £200 (Para 14(1)(b) Sch 18 FA 1998) | £200 (Para 14(1)(b) Sch 18 FA 1998) |
The penalties are incurred in respect of the same notice to deliver and would be charged in the same determination.
See COM101011 for legislation applying to this subject.