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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.