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HMRC internal manual

Compliance Handbook

Penalties for failure to file on time: in what circumstances is a penalty payable: filing obligations

A person is liable to a penalty where they fail to deliver any of the following returns or documents by the filing date, see CH61140.

Tax Filing obligations Legislation
Income Tax or Capital Gains Tax - individuals Returns TMA70/S8(1)(a)
Income Tax or Capital Gains Tax - individuals Accounts, statements or documents TMA70/S8(1)(b)
Income Tax or Capital Gains Tax - trustees Returns TMA70/S8A(1)(a)
Income Tax or Capital Gains Tax - trustees Accounts, statements or documents TMA70/S8A(1)(b)
Income Tax or Corporation Tax arising from partnerships Returns TMA70/S122AA(2)(a) and TMA70/S122AA(3)(a)
Income Tax or Corporation Tax arising from partnerships Accounts, statements or documents TMA70/S122AA(2)(b) and TMA70/S122AA(3)(b)
Bank Payroll Tax Returns FA2010/Sch1/PARA18
PAYE reported under Real Time Information which includes Class 1 NIC and Student Loan Deductions Real Time Information Returns due under the PAYE regulations and associated NIC and SL regulations Return under any of the following provisions of the Income Tax (PAYE) Regulations 2003 (SI 2003/2682) - regulation 67B (real time information returns) and regulation 67D (exceptions to regulations 67B).
Deductions on account of tax under Chapter 3 of Part 3 of FA 2004 - Construction Industry Scheme Returns Regulation 4 of the Income Tax (CIS) Regulations 2005 (under FA04/S70)
Income Tax - pension schemes Returns FA04/S254
Machine Games Duty Returns FA2012/Sch24/PARA18
Annual tax on enveloped dwellings Returns FA2013/SCH33/Part 1
Stamp Duty Reserve Tax Transaction - notifications Regulations 2 and 4 S.I. 1986/1711

This guidance does not give any information about the obligation itself. You should refer to the relevant legislation or guidance for the specific tax or duty concerned if you need to know more about the obligation.

Note that if we withdraw the obligation to file a self assessment return, then any late filing penalties will be cancelled, see CH61700.

FA09/SCH55/PARA1