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HMRC internal manual

Compliance Handbook

Penalties for Failure to File on Time: In what circumstances is a penalty payable: Commencement date

Penalties for failing to file on time apply where the obligation to file a return or other document arises on or after the commencement date.

The penalties currently only apply to returns and documents required for the following taxes.

| Tax | Commencement Date | || | Income Tax and Capital Gains Tax | ITSA return* ended 5 April 2011 (subject to the exceptions detailed at SAM121025 due to be filed on or before 31 October 2011, or 31 January 2012 if filed electronically).
  | | Bank Payroll Tax | Return due to be filed on or after 31 August 2010.
  | | Registered Pension Scheme
(Income Tax) | Returns due to be filed on or after 30 September 2010.
  | |  
Construction Industry Scheme | Return period 6 October 2011 to
5 November 2011, filing date of
19 November 2011.
  | | Machine Games Duty
  | Returns due to be filed on or after 1 February 2013. | | Annual tax on enveloped dwellings | Returns covering the chargeable period beginning on 1 April 2013 and ending on 31 March 2014, and every return thereafter. | | PAYE reported under Real Time Information which include class 1 NIC and Student Loan Deductions | Returns due to be filed from 6 October 2014 for employers with 50 or more employees and 6 March 2015 for employers who have fewer than 50 employees. | | Stamp Duty Reserve Tax | Information about transactions under Regulations 2 and 4(1)(a) of the Stamp Duty Reserve Regulations S.I. 1986/1711 that are due to be reported on or after 1 September 2014

  Other taxes Will be added at later dates.
  • Although ITSA stands for Income Tax Self Assessment, in this guidance it means a return under Section 8 of TMA 1970 for income tax and capital gains tax.