Commentary

A4.550 Harmonised regime for late filing penalties

Administration and compliance

A4.550 Harmonised regime for late filing penalties

Late filing penalties

A4.550 Harmonised regime for late filing penalties

For the latest New Development, see ND.1903.

Under the harmonised penalty regime, penalties for failure to make a return on time (the 'late filing penalty') apply across a range of taxes1. For direct tax returns, these penalties came into force on the following dates:

Late filing (failure to make returns on time)Commencement dateCommencement provision
Income tax self assessment returns (see A4.552)26 April 2011SI 2011/702, art 2
Class 4 national insurance contributions (see E8.319)6 April 2011SSCBA 1992, s 16(1)(c)
Student loan repayments due under self assessment returns6 April 2011SI 2009/470, reg 40(1),

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