188体育

Failure to make a report

If a 鈥渞esponsible person鈥� (as described in ERSM140090) fails to make a report on or before 6 July following the relevant tax year听then penalties can arise.

Penalties will arise if a return is not received by 6 July following the end of the tax year to which the return relates. A 拢100 penalty will be issued automatically even if the return is just one day late. Additional automatic penalties of 拢300 will be charged if the return is still outstanding three months after the due date, and a further 拢300 if it is still outstanding six months after the due date. If a return is still outstanding nine months after the due date, daily penalties of 拢10 a听day may be charged.

Penalties may be imposed on each 鈥渞esponsible person鈥�. Once one responsible person has made a return containing all of the information that any of the听other responsible persons were also obliged to make a return for, then those other responsible persons are no longer obliged to make that return.

听

听

听

听

听