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HMRC internal manual

Compliance Handbook

Penalties for Failure to Notify: In what circumstances is a penalty payable: Introduction

This guidance is about the new penalty regime that applies where a person fails to meet any of the obligations listed in CH71300 by the appropriate deadline. You can access the legislation, Schedule 41 Finance Act 2008, from CH71140.

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, see CH71300.

CH71120 gives details of when the new regime starts to apply.