CH401221 - Charging penalties: introduction: penalties for failure to file on time - FA09/Sch55: the tax regimes and returns it applies to

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FA09/Sch55 introduced penalties for when returns or other documents are not filed by the appropriate deadline.

At present the tax regimes that Schedule 55 applies to are

6 October 2014 for employers with 50 or more employees

6 March 2015 for employers who have fewer than 50 employees.

The returns that Schedule 55 applies to are

Income Tax returns for 2010-11 onwards
Registered Pension Scheme returns due to be filed on or after 30 September 2010
Construction Industry Scheme (CIS) returns to be filed from 19 October 2011 onwards
Bank Payroll Tax returns due to be filed on or before 31 August 2010
Machine Games Duty returns for periods on or after 1 February 2013
Annual Tax on Enveloped Dwellings (ATED) returns covering the chargeable period beginning on 1 April 2013 and ending 31 March 2014 and every return thereafter
Stamp Duty Reserve Tax (SDRT) – transactions under Regulations 2 and 4(1)(a) of the Stamp Duty Reserve Regulations S.I. 1986/1711 that are due to be reported on or after 1 September 2014
PAYE RTI returns to be filed from

6 October for employers with 50 or more employees

6 March 2015 for employers who have fewer than 50 employees.

Compliance Handbook