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HMRC internal manual

COTAX Manual

Penalties: penalty determinations: multiple penalties on a single notice

Penalties for failure to comply with a notice to deliver are imposed by Paras 17 and 18 Schedule 18 FA 1998.

Because a notice can cover more than one return period more than one penalty may be due in respect of the same notice.


A Ltd makes up its accounts for the year to 31/12/2010.

It ceased trading on 30/09/2000 but continued to receive investment income after that date.

APs 9 months to 30/09/2010 3 months to 31/12/2010
Specified period on notice to deliver 01/01/2010- 31/12/2010 01/01/2010 - 31/12/2010
Notice served 19/01/2011 19/01/2011
Returns required by notice APE 30/09/2010 APE 31/12/2010
Filing Date 31/12/2011 31/12/2011
Return delivered on 01/02/2012 01/02/2012
Penalties due under Para 17 Sch 18 FA 1998 Para 17 Sch 18 FA 1998
Amount of penalty £100 (Para 14(1)(b) Sch 18 FA 1998) £100 (Para 14(1)(b) Sch 18 FA 1998)

The penalties are incurred in respect of the same notice to deliver and would be charged in the same determination.

See COM101011 for legislation applying to this subject.