CH81014 - Penalties for Inaccuracies: In what circumstances is a penalty payable: Commencement date - Part 3

Machine Games Duty

Where the inaccuracy relates to a return for Machine Games Duty, the penalty provisions apply where the inaccuracy is contained in a return due on or after 1 February 2013.

Annual Tax on Enveloped Dwellings

Where the inaccuracy relates to a return for Annual Tax on Enveloped Dwellings, the penalty provisions apply where the inaccuracy is contained in a return due on or after 1 April 2013.

Inaccuracies relating to Avoidance Arrangements

Where an inaccuracy relates to avoidance arrangements special penalty provisions apply, see CH81122 to CH81124, where the inaccuracy is contained in a return or document submitted on or after 16 November 2017, which relates to a tax period that began on or after 6 April 2017 and ended after 15 November 2017.

Soft Drinks Industry Levy

Where an inaccuracy relates to a return for the Soft Drinks Industry Levy, the penalty provisions apply where the inaccuracy is contained in a return due on or after 6 April 2018.

Digital Services Tax

Where an inaccuracy relates to a return for Digital Services Tax, the penalty provisions apply where the inaccuracy is contained in a return due after 1 April 2020.