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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Penalties for Failure to Pay on Time: Rules for specific taxes: Machine Games Duty (MGD): Penalties: Failure to pay all or part of amounts due -further penalties

If any amount remains unpaid 6 months after the penalty date, the person is liable to a 6 month further penalty of 5% of the MGD that remains unpaid. They also remain liable to any default penalty that they have already incurred.

If any amount remains unpaid 12 months after the penalty date, the person is liable to a 12 month further penalty of 5% of the MGD that remains unpaid. They also remain liable to any default penalty and the 6 month further penalty that they have already incurred.

The penalty date is the day after the due date.

The rate of the further penalties is always 5% of the amount unpaid. Unlike the default penalty, see CH155340, it does not increase depending on the number of failures in a penalty period.

All failures, whether or not they attract a default penalty, where payment continues not to be made within 6 and 12 months after the due date attract one or two further penalties.

See the example at CH155370.

FA09/SCH56/PARA3

FA12/SCH24