CH401221 - Charging penalties: introduction: penalties for failure to file on time - FA09/Sch55: the tax regimes and returns it applies to
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Sch55, FA09 introduced penalties for when returns or other documents are not filed by the appropriate deadline.
At present the tax regimes that Schedule 55 applies to are:
- Income Tax (including Registered Pension Scheme returns, and Class 2 NICs from 2015-16 onwards)
- Capital Gains Tax
- Bank Payroll Tax
- Construction Industry Scheme (CIS)
- Machine Games Duty
- Annual Tax on Enveloped Dwellings (ATED)
- Stamp Duty Reserve Tax (SDRT)
- PAYE reported under Real Time Information (RTI)
- Excise Duties
- Soft Drinks Industry Levy
- Plastic Packaging Tax