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Introduction

A single regime that imposes penalties for failure to make or deliver returns or documents on or before the statutory filing date for the particular return in question was legislated in FA 2009, Sch 55.

Despite this intention, the FA 2009, Sch 55 penalty regime does not apply to:

1. •

   corporation tax returns

2. •

   inheritance tax returns

3. •

   share scheme returns

4. •

   digital services tax returns

5. •

   VAT returns

The penalties under the FA 2009, Sch 55 regime and the penalties outside of that regime are summarised below.