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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
, see all updates

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

Accounts, statements or documents
  | TMA70/S8(1)(a)

TMA70/S8(1)(b) | | Income Tax or Capital Gains Tax - trustees | Returns

Accounts, statements or documents
  | TMA70/S8A(1)(a)

  | |  
Income Tax or Corporation Tax arising from partnerships |  

Accounts, statements or documents
  | TMA70/S122AA(2)(a)



  | | 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)

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  
  Machine Games Duty  
  Returns FA2012/Sch24/PARA18
  Annual tax on enveloped dwellings  
  Returns FA2013/SCH33/Part1
  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.