Part 2 Liability to a Penalty
Finance Act 2021 (2021 c 26) | Legislation

Part 2 Liability to a Penalty

Liability to penalty points

5

(1)     If a person fails to make a return on or before the due date, the person is liable to one penalty point for the group of returns to which the return belongs (but see sub-paragraphs (2) to (8)).

(2)     A person is not liable to more than one penalty point per month for each of the following groups of returns, even if in that month there is more than one failure to make a return in that group on or before the due date—

(a)     group 1A, 2A or 3A;

(b)     group 4A, 4B or 4C.

(3)     A person is not liable to more than one penalty point per month in respect of a failure to make a return in a digital reporting sub-group of returns, even if in that month there is more than one failure to make a return in that digital reporting sub-group on or before the due date.

(4)     For the purposes of sub-paragraph (3), digital reporting sub-groups (1) and (2) of group 1B or 2B are to be treated as a single digital reporting sub-group.

(5)     If—

(a)     a person

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