Commentary

A4.540 Penalties for failure to notify liability—harmonised regime

Administration and compliance

A4.540 Penalties for failure to notify liability—harmonised regime

Penalties for failure to notify liability

A4.540 Penalties for failure to notify liability—harmonised regime

Under the harmonised penalty regime, penalties for failure to comply with statutory obligations requiring a person to notify HMRC of a liability to tax apply across a range of taxes1. As far as direct taxes are concerned, the applicable taxes and the date these penalties came into force are as follows:

Failure to notify liability to:Commencement date: obligation arising on or after:Commencement provision
Income tax and capital gains tax (obligation under TMA 1970, s 72)1 April 20103SI 2009/511
Corporation tax

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