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HMRC internal manual

Compliance Handbook

Penalties for Failure to Notify: In what circumstances is a penalty payable: Schedule 41 Finance Act 2008

The links below take you to the original Schedule 41 and later versions as amended by subsequent finance acts and other legislation. For each version we show the main legislation newly incorporated into that version. The text of the schedule shows in bold the amendments that are new to that version. Amendments from previous versions are in normal text.

Schedule 41 is the original Schedule 41 Finance Act 2008.

Schedule 41 version 2 includes amendments from Schedule 57 Finance Act 2008 and SI 2009/59.

Schedule 41 version 3 includes amendments from Schedule 10 Finance Act 2010 & SI 2010/593.

Schedule 41 version 4 includes amendments from Schedule 24 Finance Act 2012.

Schedule 41 version 5 includes amendments from Schedule 13 Finance Act 2018.