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HMRC internal manual

Compliance Handbook

Penalties for Failure to Pay on Time: Rules for specific taxes: Registered Pension Scheme (RPS): Overview

The penalty rules for failure to pay income tax liable under the Registered Pension Scheme (RPS) in full and on time start for payments due on or after 30 September 2010.

To decide whether a person is liable to a penalty you need to know the due date and the penalty date.

The due date for an amount of income tax under the RPS is 45 days after the end of the return period.

The penalty date is 31 days after the due date, but see CH154200 where the income tax under the RPS is payable under an assessment in the absence of a return, or as a result of the amendment or correction of a RPS return.

A person is liable to

  • an initial penalty if an amount of income tax is unpaid at the penalty date, and
  • two further penalties if an amount remains unpaid 5 and 11 months after the penalty date.