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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 - total penalties

The overall penalties for the chargeable period are the total of

  • any initial penalty - 5% on tax unpaid at the penalty date, see CH155489,
  • any 5 month further penalty - 5% on tax unpaid 5 months after the penalty date, see CH155492, and
  • any 11 month further penalty - 5% on tax unpaid 11 months after the penalty date, see CH155492.

See the example at CH155498.

FA09/SCH56/PARA3