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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
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Penalties for Failure to File on Time: Types of penalties for failure to file on time: Penalties involving partnerships: Construction Industry Scheme, Bank Payroll Tax, Registered Pension Scheme and Machine Games Duty

If the outstanding return relates to a partnership, the way in which the penalty is calculated and assessed depends on the tax to which the return relates.

Partnership returns for CIS, BPT, RPS and MGD

For the purpose of most taxes, duties or levies, including CIS, BPT, RPS and employer liabilities, a partnership is treated as a person in its own right.

The 6 month and 12 month further tax-geared penalties for

are based on the liability that has been, or would have been, shown in the return.

We issue the penalty assessment to the partnership.

See CH64000+ for technical guidance on processing a penalty.