Guidance

Compliance checks: Penalties for failure to file returns on time — Machine Games Duty, Soft Drinks Industry Levy and Plastic Packaging Tax — CC/FS18c

This factsheet gives information about the penalties HMRC may charge if your return is more than 12 months late.

• From: HM Revenue & Customs
• Published: 13 October 2014
• Last updated: 10 November 2023
  Show all updates

  1. 10 November 2023

     Updates have been added to include Soft Drinks Industry Levy and Plastic Packaging Tax.

  2. 6 May 2022

     The ‘If you need help’ section has been updated to include how to get help from HMRC if you need extra support. The following section has also been added, 'Our privacy policy' to find information on what you can expect from us when we ask for information or hold information about you.

  3. 30 April 2019

     Text relating to the 10% penalty restriction has been updated following comment in cases heard at tribunal

  4. 15 December 2017

     This factsheet has been updated to include new legislation about when a penalty is restricted because of the timing of the disclosure.

  5. 10 March 2017

     Updates have been made to paragraph 'When we will not charge you any penalties for failure to file on time'.

  6. 13 October 2014

     First published.

Documents

Penalties for failure to file returns on time — Machine Games Duty, Soft Drinks Industry Levy and Plastic Packaging Tax — (CC/FS18c)

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Details

This factsheet tells you about the penalty percentages and the penalty rules that apply to the following returns starting on or after:

• 1 February 2013 for Machine Games Duty (MGD)
• 6 April 2018 for Soft Drinks Industry Levy (SDIL)
• 1 April 2022 for Plastic Packaging Tax (PPT)

This factsheet does not apply to VAT. For details about the VAT default surcharge, read apply default surcharge (VAT Notice 700/50).

This factsheet is one of a series. For the full list, go to HMRC compliance checks factsheets.