DMBM569020 - Debt and return pursuit: new penalties processes for DMB: legislation, penalty types, taxes and duties affected

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Table of new penalties raised by Compliance caseworkers and Heads of Duty affected

Penalty type	Error or inaccuracy penalty	Failure to notify penalty	VAT & excise wrongdoing penalty	Late-filing behavioural penalty	Offshore evasion penalty
Legislation	Schedule 24 FA2007 as amended by Schedule 40 FA2008	Schedule 41 FA2008	Schedule 41 FA2008	Schedule 55 FA2009	Schedule 10 FA2010
Tax duty or levy	-	-	-	-	-
Capital Gains Tax	X	X	-	X	X
Construction Industry Scheme	X	-	-	X	-
Corporation Tax	X	X	-	-	-
Income Tax	X	X	-	X	X
Pay As You Earn	X	-	-	-	-
VAT	X	X	X	-	-
Aggregates Levy	X	X	-	-	-
Air Passenger Duty	X	X	-	-	-
Alcohol Liquor Duties	X	X	X	-	-
Amusement Machine License Duty	-	X	-	-	-
Bingo Duty	X	X	-	-	-
Climate Change Levy	X	X	-	-	-
Excise Duties	X	X	X	-	-
Gaming Duty	X	X	-	-	-
General Betting Duty	X	X	-	-	--
Hydrocarbon Oil Duties	X	X	X	-	-
Inheritance Tax	X	-	-	-	-
Insurance Premium Tax	X	X	-	-	-
Landfill Tax	X	X	-	-	-
Lottery Duty	X	X	-	-	-
*Machine Games Duty	X	X	-	X	-
Petroleum Levy Tax	X	-	-	-	-
Pool Betting Duty	X	X	-	-	-
Remote Gaming Duty	X	X	-	-	-
Stamp Duty Land Tax	X	-	-	-	-
Stamp Duty Reserve Tax	X	-	-	-	-
Tobacco Products Duty	X	X	X	-	-

*From April 2013

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Penalty Types

‘Error or inaccuracy’ penalty

These apply to taxpayers who do not send accurate returns or documents and consequently fail to pay the correct amount of tax at the right time.

‘Failure to notify’ penalty

These apply to taxpayers who fail to:

• register for tax
• notify of a new tax liability
• notify a new activity on which tax is due.

‘VAT and excise wrongdoing’ penalty

These apply to VAT and excise duties to prevent these tax systems being abused.

‘Late-filing behavioural’ penalty

These apply to taxpayers who fail to make their returns for 12 months or more to counter serious and deliberate non-compliance and encourage taxpayers to file on time.

‘Offshore evasion’ penalty

These apply to taxpayers who fail to inform us about income or gains that arise offshore.

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Penalty descriptions

These penalties are described as a Taxes Acts penalty with the exception of VAT which is described as a VAT penalty.