CH155489 - Penalties for failure to pay on time: rules for specific taxes: Diverted Profits Tax (DPT): penalties - failure to pay all or part of amounts due - initial penalty

A person incurs an initial penalty when they do not pay the DPT by the payment date (30 days from the date the charge notice issue date). The 31st day after the payment date is known as the penalty date.

The amount of the initial penalty is 5% of the amount unpaid at the penalty date.

FA09/SCH56/PARA3