CH71300 - Penalties for Failure to Notify: In what circumstances is a penalty payable: Relevant obligations
| Tax | Relevant obligation is to鈥� | Legislation | Guidance |
|---|---|---|---|
| Income tax, capital gains tax, Class 4 NIC and after 6 April 2015 Class 2 NIC | 鈥ive notice of liability to income tax or capital gains tax. | TMA70/S7 | EM4550 |
| Corporation tax | 鈥ive notice of chargeability to corporation tax. | FA98/SCH18/PARA 2 | EM4550 |
| Digital services tax | 鈥otify HMRC when threshold conditions for digital services tax are met. | Section 54 of FA 2020 | 听 |
| Value added tax | 鈥otify liability to be registered for VAT. Notify a material change in nature of supplies made by a person previously exempted from registration. Notify a material alteration in the proportion of zero rated supplies made by a person previously exempted from registration. | VATA94/SCH1/PARA5, 6, 7. VATA94/SCH1/PARA14(2). VATA94/SCH1/PARA14(3) | V1-28 Para 6.1 and V1-28 Para 6.6.4 |
| Value added tax | 鈥otify liability to be registered in respect of supplies from EU member states. | VATA94/SCH2/PARA3 | V1-28 Para 65.5 |
| Value added tax | 鈥otify liability to be registered in respect of acquisition from EU member states. Notify acquisition made by a person exempted from registration. | VATA94/SCH3/PARA3. VATA94/SCH3/PARA8(2) | V1-28 Para 66.7 and V1-28 Para 6.6.4 |
| Value added tax | 鈥otify liability to be registered in respect of disposal of assets for which a VAT repayment is claimed. Notify a material change in nature of supplies made by a person previously exempted from registration. Notify a material alteration in the proportion of zero rated supplies made by a person previously exempted from registration. | VATA94/SCH3/PARA3 & 4 and VATA94/SCH3/PARA7(2) & (3) | V1-28 Para 67.6 and V1-28 Para 6.6.4 |
| Value added tax | 鈥otify the acquisition of excise goods or a new means of transport from another EU member state (non-taxable persons). | Regulations made under VATA94/SCH11/PARA2(4) | VATNMT |
| Insurance premium tax | 鈥egister in respect of receipt of premiums in the course of taxable business. Notify intended receipt of premiums in the course of a taxable business. | FA94/S53 (1) FA94/S53 (2) | IPT |
| Insurance premium tax | 鈥egister as a taxable intermediary. Notify intention to charge taxable intermediary鈥檚 fees. | FA94/SS53AA (1) and FA94/S53AA (3) | IPT |
| Aggregates levy | 鈥egister in respect of carrying out of taxable activities. Notify intention of carrying out taxable activities. | FA01/S24 (2) and FA01/SCH4/PARA1 | AGL1200 |
| Climate change levy | 鈥egister in respect of taxable supplies. Notify intention to make, or have made, taxable supply. | FA2000/SCH6/PARA53 FA2000/SCH6/PARA55 | CCLG3000 |
| Landfill tax | 鈥egister if carrying out of taxable activities. Notify intention of carrying out taxable activities. To tell HMRC before 1 May 2018 about a disposal of material that was made, knowingly caused, or knowingly permitted before 1 April 2018, where the material remains at an unauthorised waste site on or after 1 April 2018. | FA96/S47 (2), FA2000/SCH6/PARA55, FA2018/SCH12/PARA32 | LFT10010 |
| Air passenger duty | 鈥ive notice of liability to register to operate chargeable aircraft. | FA94/S33 (4) | APD2100 |
| Alcohol liquor duties | 鈥e authorised and registered to obtain and use duty stamps. | Regulations made under ALDA79/SCH2A/PARA4 | HMDS2480 |
| Alcohol liquor duties | 鈥old a licence to manufacture spirits. Register to brew beer. Hold a licence to produce wine or made-wine. Register to make cider. | ALDA79/S12 (1), ALDA79/S47 (1), ALDA79/S54 (2) & 55 (2), ALDA79/S62 (2) | SPIR3050, BEER2010, . WICI3010 (wine), WICI3020 (made wine), WICI4010 |
| Alcohol liquor duties | 鈥ave plant and processes approved for the manufacture of spirits - distillers鈥� warehouses. | Regulations made under ALDA79/S15 (6) | SPIR3100 |
| Tobacco products duty | 鈥anufacture tobacco products only in registered premises. | Regulations made under TPDA79/S7 | TPD3010 |
| Soft drinks industry levy | 鈥ive notice of liability to be registered | FA 2017/Section 44 | 听 |
| Hydrocarbon oils duties | 鈥ake entry of premises intended to be used for production of oil. | Regulations made under HODA79/S21 | HCOTEG40750 |
| Excise duties | 鈥eceive, deposit or hold duty suspended excise goods only in premises approved under regulations - approval of warehouses. | Regulations made under CEMA79/S92 | HMWARE5000\nHMRA2020 |
| Excise duties | 鈥eceive duty suspended excise goods only if approved or registered (or approved and registered) as a Registered Consignee. | Regulations made under CEMA79/S100G or 100H | HMREDS2050 |
| Excise duties | 鈥eceive, deposit or hold duty suspended excise goods only if approved and/or registered as a registered owner, a duty representative, a registered mobile operator or a fiscal representative of a registered mobile operator or an authorised warehouse keeper under regulations - registered excise dealers and shippers. | Regulations made under Section CEMA79/S100G or 100H | Registered owners and duty reps HMWARE7000 HMRA2020\nRegistered mobile operators and fiscal reps HMREDS2050\nAuthorised warehousekeepers HMWARE6000 HMRA2020 |
| Excise duties | 鈥ispatch excise goods under duty suspension arrangements upon their release for free circulation in accordance with Article 79 of Council Regulation 2913/92/EEC only if approved and registered (or approved and registered) as a Registered Consignor. | Regulations made under section 100G or 100H of CEMA 1979 | \n |
| General betting duty | 鈥otify intention to carry on general betting business. Make entry of, or notify the Commissioners of the use of, the premises for the purpose of general betting. | BGDA81/SCH1/PARA4 (1) and BGDA81/SCH1/PARA4 (2) & (3) | EXGG5250 |
| Pool betting duty | 鈥ake entry of, or notify the Commissioners of the use of, the premises for the purpose of pool betting. Hold a permit for carrying on pool betting business. | BGDA81/SCH1/PARA4 (2) and BGDA81/SCH1/PARA5 (1) | EXGG1410 and |
| Bingo duty | 鈥otify and register in respect of bingo promotion. | BGDA81/SCH3/PARA10 (1) & (1A) | EXGG11100 |
| Lottery duty | 鈥egister in respect of promotion of lotteries. | FA93/S29 (1) | EXGG1430\n |
| Gaming duty | 鈥egister in respect of gaming. Notify premises. | FA97/SCH1/PARA3 and FA97/SCH1/PARA6 | EXGG10100 |
| Remote gaming duty | 鈥egister facilities for remote gaming. | Regulations made under BGDA81/S26J | EXGG1435\nExcise Information Sheet 03/07 |
| Amusement machine licence duty | 鈥icence amusement machine or premises in which amusement machine is provided for play. | BGDA81/S21 | EXGG8105\nEXGG8110 |
| Machine games duty | 鈥egister in respect of premises where dutiable machine games are made available for play. | FA12/SCH24/PARA20 | 听 |
| Diverted profits tax | 鈥bligation to notify if within scope of diverted profits tax. | FA15/Part 3/S92 | DPT Guidance |
Before 2015-16 Class 2 NIC were not included in Schedule 41 but there is a very similar penalty under Regulation 87A to 87G Social Security Contributions Regulations 2001 for these earlier years, see NIM23008.