This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Compliance Handbook

Penalties for Inaccuracies: In what circumstances is a penalty payable: Commencement date - Part 2

Bank Payroll Tax, Insurance Premium Tax, Inheritance Tax, Stamp Duty Land Tax, Stamp Duty Reserve Tax, Petroleum Revenue Tax, Excise Duties including Aggregates Levy, Climate Change Levy, Landfill Tax, Air Passenger Duty, Alcoholic Liquor Duties, Tobacco Product Duty, Hydrocarbon Oil Duties, Bingo Duty, Lottery Duty, Gaming Duty, Warehouse Keepers, Registered Excise Dealers and Shippers.

This is the normal rule for the commencement date for all the penalties, see CH81010, but there are exceptions. The penalties for

  • inaccuracies in returns or other documents (FA07/SCH24/PARA1)
  • deliberately supplying false information to, or deliberately withholding information from, a person with the intention of making that person’s document inaccurate (FA07/SCH24/PARA1A), and
  • failing to notify HMRC of an under-assessment to tax (FA07/SCH24/PARA2)


  • where the inaccuracy is contained in a return or other document which is due to be filed on or after 1 April 2010, and 
  • the return or other document relates to a tax period beginning on or after 1 April 2009 

Exceptions to the normal rule

The documents in the following situations either relate to a different tax period to that in the normal rule, or must carry a specific date. In all cases the filing date for the return or document must be on or after 1 April 2010.

  1. Documents relating to
* claims for repayments of tax made on or after 1 April 2010 which are not related to a tax period, must be dated on or after 1 April 2010 
* any other case where the person’s liability to pay relevant tax arises on or after 1 April 2010, must be dated on or after 1 April 2010.
  1. Documents produced under regulations under IHTA84/S256 where the information or document is produced on or after 1 April 2009 must relate to a tax period beginning on or after 1 April 2009.