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HMRC internal manual

Compliance Handbook

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.

The 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.


The link to the legislation for late payment penalties, Schedule 56 Finance Act 2009, is at CH150550.