CH151200 - Penalties for Failure to Pay on Time: Rules for specific taxes: How penalties apply to different tax regimes
Penalties for failing to pay in full and on time differ for different taxes and duties. For example there may be differences in
- the date when the penalties start to apply to particular regimes,
- the penalty date, which is the date on which a person first becomes liable to a penalty, and
- other aspects of the computation.
This guidance covers
- the specific rules for each tax regime, and
- the general rules that apply to all tax regimes, for example reasonable excuse, at CH155500 onwards.
»Ê¹ÚÌåÓýapp guidance for each tax regime broadly covers
- defining obligations, including when penalties are imposed,
- the rate of penalty, and
- examples.
Follow the links below for details of how the penalties apply to each tax regime
| Tax | Page |
|---|---|
| Pay as you Earn (PAYE), National Insurance Contributions (NIC) and Student Loan deductions* | CH152000 |
| Construction Industry Scheme (CIS)* | CH153000 |
| Bank Payroll Tax (BPT) | CH153500 |
| Registered Pension Scheme (RPS) | CH154000 |
| Income Tax and Capital Gains Tax (IT & CGT) | CH155000 |
| Machine Games Duty (MGD) | CH155300 |
| Annual Tax on Enveloped Dwellings (ATED) | CH155400 |
* All amounts payable under the PAYE system, including CIS and student loan deductions, are treated as the same tax for the purposes of calculating the default late payment penalty.
»Ê¹ÚÌåÓýapp link to the legislation for late payment penalties, Schedule 56 Finance Act 2009, is at CH150550.