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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

Penalties for failure to pay on time: rules for specific taxes: Diverted Profits Tax (DPT): penalties - failure to pay all or part of amounts due - further penalties

If any amount remains unpaid 5 months after the penalty date, the business is liable to a 5 month further penalty of 5%, as well as any initial penalty that they have already incurred.

If any amount remains unpaid 11 months after the penalty date, the business is liable to a 11 month further penalty of 5%, as well as any initial penalty or 5 month further penalty that they have already incurred.

FA09/SCH56/PARA3