Packaging producer compliance journey
- 2 steps
UK Act of Parliament
2021
United Kingdom
Finance Act 2021 (Plastic Packaging Tax)
At a glance
Enforced by
What's here
58 compliance obligations, 10 practical guides across 3 topics · 17 journeys · 1 statutory instrument
Penalty landscape
3 of 58 obligations carry imprisonment (14 years). 5 carry different penalties and 50 have no criminal penalty — flagged in the list below.
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 25
- Trader 7
- Responsible Person 2
- Client 1
- Applicant 1
- Manufacturer 1
Plus 21 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Step-by-step journeys using this legislation
Walkthroughs that take you from a real business situation to compliance.
Understanding VAT from scratch
- 2 steps
Fix VAT problems
- 5 steps
Set up a limited company
- 1 step
Meet environmental compliance requirements
- 1 step
Manage your tax compliance
- 2 steps
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Direct — cites this Act
2 guidesSupporting — topic alignment
5 guidesMentioned in related content
3 guidesOther Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 2338 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 duties
Traders also bound by 826 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 413 duties
- Companies Act 2006 2006 243 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 114 duties
- Insolvency (England and Wales) Rules 2016 2016 62 duties
- Building Societies Act 1986 1986 56 duties
Responsible Persons also bound by 104 other Acts (top 5 shown)
- MH(CT)(S)A 2003 2003 45 duties
- Climate Change Levy (General) Regulations 2001 2001 24 duties
- The Offshore Installations (Prevention of Fire and Explosion, and Emergency Response) Regulations 1995 1995 21 duties
- Offshore Installations (Offshore Safety Directive) (Safety Case ) Regulations 2015 2015 21 duties
- The Offshore Installations (Safety Case) Regulations 2005 2005 19 duties
Clients also bound by 65 other Acts (top 5 shown)
- Construction (Design and Management) Regulations 2015 2015 32 duties
- The Building (Higher-Risk Buildings Procedures) (Wales) Regulations 2025 2025 19 duties
- Building (Higher-Risk Buildings Procedures) (England) Regulations 2023 2023 17 duties
- Building Regulations (Northern Ireland) 2012 2012 14 duties
- Building Regulations 2010 2010 12 duties
Applicants also bound by 294 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 46 duties
- Human Medicines Regulations 2012 2012 30 duties
- The Land Registration Rules 2003 2003 25 duties
- Value Added Tax Regulations 1995 1995 18 duties
- Space Industry Regulations 2021 2021 14 duties
Manufacturers also bound by 472 other Acts (top 5 shown)
- Pressure Equipment (Safety) Regulations 2016 2016 91 duties
- Lifts Regulations 2016 2016 70 duties
- The Ecodesign for Energy-Related Products and Energy Information Regulations 2021 2021 70 duties
- Non-Automatic Weighing Instruments Regulations 2016 2016 67 duties
- Pyrotechnic Articles (Safety) Regulations 2015 2015 64 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part 1 — Income tax, corporation tax and capital gains tax
Counteraction where arrangements are contrived etc
- Avoid artificial tax arrangements to gain capital allowances Any Person
Browse 40 other sections in this Part — procedural / definitional / commencement
Income tax charge for tax year 2021-22
Main rates of income tax for tax year 2021-22
Default and savings rates of income tax for tax year 2021-22
Starting rate limit for savings for tax year 2021-22
Basic rate limit and personal allowance for future tax years
Charge and main rate for financial years 2022 and 2023
Small profits rate chargeable on companies from 1 April 2023
Increase in the rate of diverted profits tax
Super-deductions and other temporary first-year allowances
Further provision about super-deductions etc
Reduced super-deduction
Disposal of assets where super-deduction made
Disposal of assets where SR allowance made
Extension of temporary increase in annual investment allowance
Meaning of “general decommissioning expenditure”
Extensions of plant or machinery leases for reasons related to coronavirus
Temporary extension of periods to which trade losses may be carried back
R&D tax credits for SMEs
Extension of social investment tax relief for further two years
Workers' services provided through intermediaries
Payments on termination of employment
Cash equivalent benefit of a zero-emissions van
Enterprise management incentives
Cycles and cyclist's safety equipment
Exemption for coronavirus tests
Optional remuneration arrangements: statutory parental bereavement pay
Freezing the standard lifetime allowance
Collective money purchase benefits
Construction industry scheme
Covid-19 support scheme: working households receiving tax credits
Self-employment income support scheme
Deduction where business rates etc repaid
Repeal of provisions relating to the Interest and Royalties Directive
Payments made to victims of modern slavery etc
Hybrid and other mismatches
Relief for losses etc
Corporate interest restriction: minor amendments
Northern Ireland Housing Executive
Annual exempt amount
Hold-over relief for foreign-controlled companies
Part 2 — Plastic packaging tax
Charge to plastic packaging tax
- Pay Plastic Packaging Tax on produced or imported plastic components Trader
Liability to pay plastic packaging tax
- Pay Plastic Packaging Tax on manufactured or imported components Any Person
Notification of liability and registration
- Register for Plastic Packaging Tax with HMRC Any Person
Statements for business customers
- Include Plastic Packaging Tax statements on invoices Trader
Tax representatives of non-resident taxpayers
- Fail to ensure plastic packaging tax compliance as a tax representative Any Person
Adjustment of contracts
- Adjust contracts to reflect Plastic Packaging Tax and information needs Any Person
Fraudulent evasion
14 years imprisonment- Fraudulently evade plastic packaging tax Any Person
Misstatements
14 years imprisonment- Make false statements on plastic packaging tax returns Any Person
Conduct involving evasions or misstatements
14 years imprisonment- Conduct involving evasion or misstatement of plastic packaging tax Any Person
Browse 37 other sections in this Part — procedural / definitional / commencement
Plastic packaging tax
Rate
Payment
Chargeable plastic packaging components
Meaning of “plastic packaging component”
Meaning of “plastic” and “recycled plastic”
Meaning of “chemical recycling certification scheme”
Chemical recycling certification schemes: further conditions
Time of importation
Plastic packaging components intended for export
Exempt plastic packaging components
Tax credits
The register
Liability to register: producers and importers
Cancellation of registration
Correction of the register
Notices imposing secondary or joint and several liability
Measurement of weight etc
Payment, collection, recovery
Reviews and appeals
Records
Information and evidence
Security for tax
Unincorporated bodies
Service
Groups of companies
Prevention of artificial separation of business activities: directions
Prevention of artificial separation of business activities: effect of directions
Death, incapacity or insolvency of person carrying on a business: regulations
Transfer of business as a going concern: regulations
Isle of Man: import and export of chargeable plastic packaging components
Penalty for contravening relevant requirements
Criminal proceedings
Minor and consequential amendments
Interpretation
Regulations
Commencement etc
Part 3 — Other taxes
Browse 26 other sections in this Part — procedural / definitional / commencement
Rate bands etc for tax years 2021-22 to 2029-30
Temporary period for reduced rates on residential property
Increased rates for non-resident transactions
Relief from higher rate charge for certain housing co-operatives etc
Relief for certain housing co-operatives
Repayment to certain housing co-operatives: 2020-21 chargeable period
Extension of temporary 5% reduced rate for hospitality and tourism sectors
Temporary 12.5% reduced rate for hospitality and tourism sectors
Extending digital record-keeping for VAT purposes to all businesses
Distance selling: Northern Ireland
Distance selling: power to make further provision
Supply of imported works of art etc
Continuing effect of principle preventing the abuse of the VAT system
Deferring VAT payment by reason of the coronavirus emergency
Refunds to S4C
Steel removed to Northern Ireland
Restriction of use of rebated diesel and biofuels
Rates of tobacco products duty
Rates for light passenger or light goods vehicles, motorcycles etc
Rebates where higher rate of duty paid
Rates of air passenger duty from 1 April 2022
Amounts of gross gaming yield charged to gaming duty
Rates of climate change levy from 1 April 2022 to 31 March 2023
Rates of climate change levy from 1 April 2023
Rates of landfill tax
Repeal of carbon emissions tax
Part 4 — Miscellaneous and final
Designation of special tax sites
Amended 4 timesRelief from stamp duty land tax for freeport tax sites
- Claim Stamp Duty Land Tax relief for freeport tax sites Any Person
Follower notice penalties
Unlimited fine- Failure to correct a tax position following a Follower Notice Any Person
International arrangements for exchanging information on the gig economy
Amended 1 timeTemporary approvals etc pending review or appeal
Amended 1 timeBrowse 19 other sections in this Part — procedural / definitional / commencement
Capital allowances for freeport tax sites
Penalties for failure to make returns etc
Penalties for failure to pay tax
Penalties for failure to make returns etc or pay tax: consequential provision
Late payment interest and repayment interest: VAT
Promoters of tax avoidance schemes
Disclosure of tax avoidance schemes
Penalties for enablers of defeated tax avoidance
The GAAR and partnerships
Licensing authorities: requirements to give or obtain tax information
Financial institution notices
Collection of tax debts
Miscellaneous amendments of Schedule 36 to FA 2008
Unauthorised removal or disposal of seized goods
Replacement of LIBOR with incremental borrowing rate
Tax consequences of reform etc of LIBOR and other reference rates
Powers of the Treasury to amend legislation relating to banks
Interpretation
Short title
Schedules
(1) A non-de minimis claim must be made in the...
- Include non‑de minimis loss claim in the correct company tax return Trader
In section 61 of FA 2004 (deductions on account of...
Other duties (1) — Crown / regulator
- HMRC may exempt certain contractors from deduction requirements Statutory regulator
For section 72 of FA 2004 (penalties) substitute— Penalties (1) This section applies in a case within subsection (2),...
Fine up to £3,000- Make false statement for construction industry scheme registration Any Person
In Schedule 18 to FA 1998 (company tax returns, assessments...
- Make allocation claims for dual inclusion income correctly Applicant
(1) This paragraph applies where, in a case to which...
- Submit group allowance allocation statement by 31 March 2022 Trader
(1) P may apply to the Commissioners to revoke a...
Other duties (1) — Crown / regulator
- HMRC must decide on revocation application within 30 days Statutory regulator
(1) Where P is liable to pay an amount of...
Other duties (1) — Crown / regulator
- HMRC must notify you of a plastic packaging tax assessment with at least 30 days to pay Statutory regulator
(1) R may apply to the Commissioners to—
- Apply to HMRC to challenge or reduce a secondary liability notice Any Person
(1) Sub-paragraph (2) applies where it appears to the Commissioners—...
Other duties (1) — Crown / regulator
- HMRC may assess and notify plastic packaging tax due on relevant defaults Statutory regulator
(1) Sub-paragraph (2) applies where— (a) an assessment has been...
Other duties (1) — Crown / regulator
- HMRC may make a supplementary assessment of plastic packaging tax and must notify you Crown / Minister / Government department
(1) A person may appeal against a decision of the...
- You may appeal HMRC decisions on plastic packaging tax Any Person
(1) Where, on an appeal under paragraph 1—
Other duties (1) — Crown / regulator
- Tribunal must follow specified powers and limits on Plastic Packaging Tax appeals Tribunal / Court
(1) This paragraph applies if HMRC are required to undertake...
Other duties (1) — Crown / regulator
- HMRC must review decisions and notify outcome within 45 days Statutory regulator
(1) The time specified in a notice under paragraph 8(a)...
Other duties (1) — Crown / regulator
- HMRC must not backdate group eligibility notices beyond allowed limits Statutory regulator
(1) Where two or more bodies are treated as members...
- Notify HMRC of changes to group membership or representative member's UK place of business Any Person
Where— (a) a body corporate ceases to be treated as...
Other duties (1) — Crown / regulator
- HMRC must designate a new representative member for a plastic packaging tax group Statutory regulator
Where a person is liable to a penalty, the Commissioners—...
Other duties (1) — Crown / regulator
- HMRC must notify you if they assess a plastic packaging tax penalty Statutory regulator
(1) Sub-paragraph (2) applies where— (a) the Commissioners have made...
Other duties (1) — Crown / regulator
- HMRC may issue supplementary penalty assessments and must notify you Statutory regulator
In Schedule 24 to FA 2007 (penalties for errors), in...
Unlimited fine- Make an error in your plastic packaging tax return Any Person
After Schedule 9ZC to VATA 1994 insert— SCHEDULE 9ZD Distance...
- Register under the OSS scheme and comply with VAT reporting for distance selling Trader
(1) After regulation 7 insert— Amount of section 30A(3) duty...
Other duties (1) — Crown / regulator
- HMRC must use UK steel safeguards notice for certain steel imports via Northern Ireland Statutory regulator
(1) Before regulation 8 insert— Amount of section 30A(3) duty...
- Claim exemption from EU steel safeguarding duty for certain NI imports Any Person
(1) After regulation 13 insert— Amount of section 40A(1) duty...
Other duties (1) — Crown / regulator
- Determine customs duty on certain steel goods moved from Great Britain to Northern Ireland Crown / Minister / Government department
(1) Before regulation 14 insert— Amount of section 40A(1) duty...
- Claim relief from EU steel duties for goods moved to Northern Ireland Any Person
After section 45N insert— Expenditure on plant and machinery for...
- Notify HMRC if freeport plant or machinery leaves freeport use Trader
After Schedule 6B insert— SCHEDULE 6C Stamp duty land tax:...
- Use qualifying freeport land exclusively in a qualifying manner to retain Stamp Duty relief Trader
(1) Where a person is liable to a penalty point...
Other duties (1) — Crown / regulator
- HMRC must notify you when awarding penalty points for late returns Statutory regulator
(1) HMRC may cancel a penalty point awarded under paragraph...
Other duties (1) — Crown / regulator
- HMRC must notify you when cancelling a penalty point after issuing a late-filing notice Statutory regulator
(1) Each of a person's penalty points for a group...
Other duties (1) — Crown / regulator
- HMRC must notify you when your penalty points for late returns expire Statutory regulator
(1) This Schedule provides for penalties to be payable by...
- Deliberately withhold information by failing to file a tax return on time Any Person
(1) If a person who would otherwise be liable to...
- You can get a lower penalty by making a disclosure to HMRC Any Person
(1) Where a person is liable to a penalty under...
Other duties (1) — Crown / regulator
- HMRC must assess and notify penalties for non-payment of Plastic Packaging Tax Statutory regulator
After section 236 (of FA 2014) insert— Stop notices Power...
- Stop promoting specified tax avoidance arrangements under a stop notice Any Person
In section 237 (duty to give conduct notice), after subsection...
Other duties (1) — Crown / regulator
- HMRC officer must treat all qualifying conditions as significant for multiple-entity promoters Statutory regulator
In section 237A (duty to give conduct notice: defeat of...
Other duties (1) — Crown / regulator
- HMRC officer must determine significance for multiple entity promoters Statutory regulator
In section 258 (duty of person dealing with non-resident monitored...
- Notify HMRC if you act under instruction of a non-resident tax avoidance promoter Any Person
In section 241 (duration of conduct notice)—
Other duties (1) — Crown / regulator
- HMRC must notify businesses of conduct notice duration and updates Crown / Minister / Government department
(1) In section 242 (monitoring notices: duty to apply to...
Other duties (1) — Crown / regulator
- HMRC must apply to tribunal within 12 months for monitoring notice approval Statutory regulator
In section 316A (duty to provide additional information), in subsections...
- Provide additional information to HMRC when requested under plastic packaging tax rules Manufacturer
For paragraph 22 (and the italic heading before it) substitute—...
- Provide information and documents to HMRC on request about notifiable arrangements Responsible Person
After paragraph 23 insert— Duty to notify client of reference...
- Notify client of tax avoidance scheme reference number within 30 days Client
For the italic heading before paragraph 26 substitute “ Duty...
- Notify HMRC of reference number for notifiable arrangements Any Person
In paragraph 33 (duty to provide additional information), in sub-paragraphs...
- Provide additional information about tax avoidance schemes (including under section 23A(2)) Any Person
For section 311 substitute— Allocation of reference number to arrangements...
- Provide information about tax avoidance arrangements to HMRC within 10 working days Responsible Person
After section 312 insert— Duty to notify client of reference...
- Notify client of reference number within 30 days Any Person
After paragraph 51 insert— Disclosure of third party or financial...
- Keep third-party notice confidential if HMRC imposes non-disclosure Any Person
Browse 572 other Schedules — structural / supplementary
Temporary extension of periods to which trade losses may be carried back
R&D tax credits for SMEs
R&D tax credits for SMEs: Northern Ireland companies
Hybrid and other mismatches
Relief from corporation tax for losses and other amounts
Plastic packaging tax: recovery and overpayments
Plastic packaging tax: groups of companies
Plastic packaging tax: assessment of penalties under section 80
Plastic packaging tax: amendments of other legislation
SDLT: increased rates for non-resident transactions
VAT and distance selling: Northern Ireland
Customs duty: steel products
Restriction of use of rebated diesel and biofuels
Capital allowances for freeport tax sites
Relief from stamp duty land tax for freeport tax sites
Penalties for failure to make returns etc
Penalties for deliberately withholding information
Penalties for failure to pay tax
Amendments of Part 5 of FA 2014
Disclosure of tax avoidance schemes
The GAAR and partnerships
Information powers: miscellaneous amendments
Small profits rate for non-ring fence profits
CTA 2010 is amended as follows.
After section 279E insert— Supplementary Interpretation etc (1) The rules in Part 3A (see sections 18E to...
Omit sections 279F to 279H (meaning of “related 51% group...
In Schedule 18 to FA 1998 (company tax returns, assessments...
(1) The Corporation Tax (Instalment Payments) Regulations 1998 (interpretation) are...
In Schedule 22 to FA 2000 (tonnage tax), in paragraph...
CAA 2001 is amended as follows.
(1) Section 99 (long-life assets: the monetary limit) is amended...
In Part 2 of Schedule 1 (defined expressions), omit the...
CTA 2010 is amended as follows.
In section 1(2) (overview of Act)— (a) for “Parts 4”...
In section 3 (corporation tax rates), for subsection (2) substitute—...
(1) Section 357BN (profits arising from the exploitation of patents...
(1) Section 357BNB (profits arising from the exploitation of patents...
In section 534 (REITs: profits), after subsection (2) insert—
In section 535 (REITs: gains), after subsection (5) insert—
In section 543 (REITs: financing-cost ratio), after subsection (4) insert—...
In section 551 (REITs: distribution to holder of excessive rights),...
In section 564 (REITs: breach of condition as to distribution...
In section 614 (open-ended investment companies: applicable corporation tax rate),...
In section 618 (authorised unit trusts: applicable corporation tax rate),...
For section 627 substitute— Meaning of “main rate of corporation...
Before Part 4 insert the following as a new Part...
In section 1119 (Corporation Tax Acts definitions), omit the definition...
In Schedule 4 (index of defined expressions)—
In section 102 of FA 2012 (policyholders' rate of tax...
The amendments made by paragraphs 13, 16, 17, 20 and...
(1) The other amendments made by this Schedule have effect...
(1) The Treasury may by regulations make such provision as...
Chapter 3A of Part 8 of CTA 2010 (rates at...
In section 279A (corporation tax rates on ring fence profits),...
In section 279B (company with only ring fence profits)—
(1) Section 279C (company with ring fence profits and other...
After section 279D insert— The remaining amount (1) In section 279C “the remaining amount” means the amount...
(1) Section 279E (the lower limit and the upper limit)...
(1) A person who has made a loss in a...
(1) A non-de minimis 2020 claim may be made by...
(1) The Commissioners must by regulations make provision—
(1) A company may not make a 2020 claim if—...
(1) In this Part of this Schedule— “2020 claim” means...
(1) The Commissioners may by regulations amend or otherwise modify...
(1) A person who has made a loss in a...
(1) The following sections of ITA 2007 apply in relation...
(1) Sections 37(3)(b) and 38(1) and (3) of CTA 2010...
(1) A 2020 claim may be made by a company...
(1) A non-de minimis 2020 claim may not be made...
(1) For the purposes of this Part of this Schedule,...
(1) A non-de minimis 2020 claim may be made by...
Chapter 2 of Part 13 of CTA 2009 (relief for...
(1) Section 1058 (amount of tax credit) is amended as...
After section 1058 insert— Relevant expenditure on workers (1) For the purposes of section 1058, the amount of...
The amendments made by this Schedule have effect in relation...
In Chapter 9 of Part 8B of CTA 2010 (research...
For subsection (2) substitute— (2) The amount of the R&D...
For subsection (3) substitute— (3) The amount of the R&D...
In subsection (4), for the words from “sum of” to...
After subsection (4) insert— (4A) Subsection (4)(b) does not apply...
Section 5(4) to (6) of CT(NI)A 2015 (commencement) has effect...
Pension schemes: collective money purchase benefits
Part 4 of FA 2004 is amended in accordance with...
(1) Section 216 (benefit crystallisation events and amounts crystallised) is...
(1) Section 223 (non-residence: other arrangements) is amended as follows....
(1) Section 226 (overseas scheme transfers: other arrangements) is amended...
(1) Section 227B (the alternative chargeable amount) is amended as...
(1) Section 227C (meaning of “money-purchase input sub-total”) is amended...
(1) Section 227D (pension input amounts in respect of certain...
(1) Section 227F (pension input periods in which rights are...
(1) Section 227G (when pension rights are first flexibly accessed)...
(1) Section 237 (hybrid arrangements) is amended as follows.
In section 280 (abbreviations and general index), in the table...
(1) Section 152 (meaning of “arrangement”) is amended as follows....
(1) Schedule 28 (authorised pensions: supplementary) is amended as follows....
(1) Schedule 29 (authorised lump sums - supplementary) is amended...
(1) Schedule 32 (benefit crystallisation events - supplementary) is amended...
(1) Schedule 36 (transitional provision and savings) is amended as...
(1) In the Registered Pension Schemes (Transfer of Sums and...
(1) The amendments made by this Schedule come into force...
(1) In section 165 (pension rules), subsection (1) is amended...
(1) In section 167 (pension death benefit rules), subsection (1)...
(1) Section 172C (allocation of unallocated employer contributions) is amended...
(1) Section 182 (unauthorised borrowing: money purchase arrangements) is amended...
(1) Section 183 (effect of unauthorised borrowing: money purchase arrangements)...
(1) Section 184 (unauthorised borrowing: other arrangements) is amended as...
(1) Section 212 (valuation of uncrystallised rights for purposes of...
Construction industry scheme: amendments
Chapter 3 of Part 3 of FA 2004 (construction industry...
(1) Section 59 of FA 2004 (contractors) is amended as...
(1) This paragraph applies where— (a) the condition in section...
In section 61(1) of FA 2004 (deductions on account of...
(1) Section 62 of FA 2004 (treatment of sums deducted)...
(1) The amendments made by this Schedule have effect for...
After section 259B(3) of TIOPA 2010 insert—
(1) Chapter 5 (hybrid payer deduction/non-inclusion mismatches) is amended as...
(1) Chapter 6 (deduction/non-inclusion mismatches relating to transfers by permanent...
(1) Chapter 9 (hybrid entity double deduction mismatches) is amended...
(1) Chapter 10 (dual territory double deduction cases) is amended...
In Chapter 13 of Part 6A of TIOPA 2010 (hybrid...
(1) Part 6A of TIOPA 2010 is amended as follows....
(1) Chapter 6 of Part 6A of TIOPA 2010 (hybrid...
(1) Part 6A of TIOPA is amended as follows.
Chapter 11 of Part 6A of TIOPA (imported mismatches) is...
Part 6A of TIOPA is amended as follows.
In section 259K (overview of chapter), after subsection (4A) insert—...
(1) Section 259KA (circumstances in which Chapter) is amended as...
In section 259KC(2A), at the end insert “ and section...
After section 259KD insert— Limit on reduction under section 259KC...
(1) Section 259ND of TIOPA 2010 (meaning of “50% investment”...
Part 6A of TIOPA 2010 is amended as follows.
In section 259BC (the basic rules), after subsection (8) insert—...
(1) Section 259EB (hybrid payer deduction/non-inclusion mismatches and their extent)...
In section 259GB (hybrid payee deduction/non-inclusion mismatches and their extent),...
After section 259ND insert— Qualifying institutional investors etc Meaning of...
In section 259CB (hybrid or otherwise impermissible deduction/non-inclusion mismatches and...
TIOPA 2010 is amended as follows.
In Part 4 (transfer pricing), after section 192 insert— Provision...
In Chapter 11 of Part 6A (imported mismatches), in section...
After section 259KE (as inserted by paragraph 23) insert— Provision...
After section 259NE of TIOPA 2010 insert— Securitisation companies Securitisation...
(1) Part 6A of TIOPA 2010 is amended as follows....
Part 6A of TIOPA 2010 has effect, and is deemed...
The amendments made by Parts 1, 4, 5, 8, 9,...
(1) For the purposes of paragraph 37, where there is...
(1) Notwithstanding paragraph 37, a taxpayer may make an election...
In section 259CC (interpretation of section 259CB), after subsection (3)...
(1) Part 6 of this Schedule (allocation of dual inclusion...
After section 259NEA insert— Relevant debt relief circumstances Relevant debt...
Chapter 3 of Part 6A of TIOPA is amended as...
In section 259CB (hybrid or otherwise impermissible deduction/non-inclusion mismatches and...
In section 259CC (interpretation of section 259CB), after subsection (3A)...
Part 6A of TIOPA 2010 (hybrid and other mismatches) is...
Part 7ZA of CTA 2010 (restrictions on deductions for carried-forward...
In section 269ZFA (“relevant profits” for purposes of section 269ZD),...
(1) Section 269ZT (group allowance allocation statement: submission) is amended...
In section 269ZV(5) (maximum amount of group deductions allowance that...
Chapter 7 of Part 14 of CTA 2010 (meaning of...
In section 719(4A) (certain acquisitions giving rise to a change...
In section 721(4) (things other than ordinary share capital that...
(1) The amendments made by paragraphs 2 and 3 have...
The amendments made by paragraphs 4, 6 and 11 have...
The amendments made by paragraph 7 have effect as if...
The amendments made by paragraphs 9 and 10 are to...
After section 269ZS (group deductions allowance and the nominated company)...
The amendments made by paragraph 12 have effect in relation...
The amendments made by paragraphs 14 and 15 have effect...
(1) This paragraph applies where— (a) section 269ZSA of CTA...
After section 269ZV (group allowance allocation statement: requirements and effects)...
In section 137 of CTA 2010 (deductions from total profits...
Part 5A of CTA 2010 (group relief for carried-forward losses)...
In section 188BE (restriction on surrendering losses etc where surrendering...
(1) Section 188DD (claimant company's relevant maximum for overlapping period)...
Part 7ZA of CTA 2010 is amended as follows.
In section 269ZF(3) (steps for determining a company's qualifying trading...
Plastic packaging tax: secondary liability and assessment notices and joint and several liability notices
A secondary liability and assessment notice given to a person...
(1) The Commissioners may give a joint and several liability...
A joint and several liability notice must—
When the Commissioners give a joint and several liability notice...
(1) After being given a joint and several liability notice...
(1) The Commissioners may by regulations make further provision about—...
(1) Where an assessment to P is withdrawn or reduced,...
R may not be notified of any assessment under paragraph...
R may not be required to pay plastic packaging tax...
(1) The Commissioners may give a secondary liability and assessment...
(1) Schedule 10 applies with any necessary modifications, and subject...
In this Schedule— (a) “related business” means a business that...
(1) In this Schedule— (a) references to “R” and “P”...
(1) A secondary liability and assessment notice must—
When the Commissioners give a secondary liability and assessment notice...
(1) The Commissioners may not give a secondary liability and...
(1) Where the amount which P is liable to pay...
(1) R may not be required to pay any amount...
A joint and several liability notice given to a person...
Plastic packaging tax is recoverable as a debt due to...
(1) The Commissioners may by regulations make provision for reimbursement...
(1) Sub-paragraph (3) applies where— (a) an amount has been...
(1) Sub-paragraph (2) applies where— (a) an assessment has been...
(1) Where an amount has been assessed and notified to...
An assessment under paragraph 11 or 12 may not be...
(1) Sub-paragraph (2) applies where— (a) the Commissioners have made...
(1) An amount assessed and notified to a person under...
(1) An assessment under paragraph 2 or 4 may not...
(1) This paragraph applies where a person (P) has paid...
(1) The Commissioners are not liable, on any claim for...
(1) This paragraph applies where— (a) an amount has been...
Plastic packaging tax: reviews and appeals
(1) An appeal under paragraph 1 is to be made...
(1) An appeal relating to a decision that an amount...
In Parts 2 and 3 of this Schedule, references to...
(1) HMRC must offer a person (P) a review of...
(1) Any person (other than P) who has the right...
(1) HMRC must review a decision if—
(1) If under paragraph 3 HMRC have offered P a...
(1) This paragraph applies if— (a) HMRC have offered a...
In this Schedule “appeal tribunal” means the First-tier Tribunal or,...
Plastic packaging tax: information and evidence
(1) An authorised person may at any time take such...
(1) The Commissioners may disclose information obtained or held by...
(1) A certificate of the Commissioners that—
(1) This paragraph applies to— (a) criminal proceedings against a...
(1) Two or more bodies are eligible to be treated...
(1) The Commissioners may by regulations make provision about—
For the purposes of paragraph 1— (a) two or more...
(1) Two or more eligible bodies may apply to the...
(1) The Commissioners may only refuse an application under paragraph...
(1) Where two or more bodies are treated as members...
(1) The Commissioners may only refuse an application under paragraph...
Any application under this Schedule in respect of any bodies...
The Commissioners may, by notice given to the members of...
In this Schedule “penalty” means a penalty under section 80...
(1) An amount assessed and notified to a person under...
The fact that an act or omission giving rise to...
(1) Sub-paragraph (2) applies where— (a) the Commissioners assess a...
(1) Where an assessment is made under paragraph 2 or...
(1) Sub-paragraph (2) applies where— (a) an assessment to a...
(1) An assessment under paragraph 2 or 3 may not...
(1) Schedule 41 to FA 2008 (penalties: failure to notify...
In section 1(1) of the Isle of Man Act 1979...
(1) Schedule 36 to FA 2008 (powers to obtain information...
In Schedule 53 to FA 2009 (late payment interest) after...
In Schedule 18 to FA 2016 (serial tax avoidance), in...
(1) Schedule 55 to FA 2009 (penalty for failure to...
(1) In Schedule 10 to F(No.3)A 2010 (which prospectively amends...
In Schedule 56 to FA 2009, in the Table in...
(1) In Schedule 11 to F(No.3)A 2010 (which prospectively amends...
In Schedule 17 to F(No.2)A 2017 (disclosure of tax avoidance...
(1) Paragraph 16(1) of Schedule 41 to FA 2008 (penalties:...
In section 1(1) of the Provisional Collection of Taxes Act...
In FA 2003, Part 4 (stamp duty land tax) is...
After section 75 insert— Increased rates for non-resident transactions Increased...
In section 101 (unit trust schemes), in subsection (7), at...
In section 122 (index of defined expressions), in the table,...
After Schedule 9 insert— SCHEDULE 9A Increased rates for non-resident...
(1) The amendments made by this Schedule have effect in...
SDLT (relief from higher rate charge for certain housing co-operatives etc): minor and consequential amendments
Part 4 of FA 2003 (stamp duty land tax) is...
(1) Section 81 (further return where relief withdrawn) is amended...
(1) Section 81ZA (alternative finance arrangements: return where relief withdrawn)...
(1) Section 85 (liability for tax) is amended as follows....
(1) Section 86 (payment of tax) is amended as follows....
In section 87(3) (interest on unpaid tax)—
(1) Schedule 4A (stamp duty land tax: higher rate for...
In Schedule 10 (returns, assessments and other matters), in paragraph...
Part 9 of Schedule 9ZA to VATA 1994 (value added...
(1) Paragraph 48 (liability to be registered) is amended as...
(1) Paragraph 49 (ceasing to be liable to be registered)...
In Part 5 of Schedule 9ZB to VATA 1994 (goods...
In section 40A of VATA 1994 (Northern Ireland Protocol) after...
In Schedule 9ZC to VATA 1994 (online sales by overseas...
(1) Schedule 9ZC to VATA 1994 is amended as follows....
Deferring VAT payment by reason of the coronavirus emergency
In this Schedule— “the Commissioners” means the Commissioners for Her...
A person is not liable to a penalty under this...
(1) Section 98 of VATA 1994 (service of notices) applies...
(1) The Commissioners (having agreed that payment of relevant VAT...
No liability to a surcharge on a relevant VAT sum...
(1) A person who is liable to pay a relevant...
The amount of the penalty under this Schedule is 5%...
(1) Where a person is liable to a penalty under...
(1) A penalty under this Schedule must be paid before...
(1) If an amount is assessed and notified to a...
(1) Part 5 of VATA 1994 (reviews and appeals) has...
The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605)...
(1) In regulation 3 (interpretation of Part 2), at the...
Where provision inserted by this Schedule— (a) relates to particular...
HODA 1979 is amended as follows.
(1) Section 14A (rebate on biodiesel used other than as...
(1) Section 14B (rebate on bioblend used other than as...
(1) Section 14C (restrictions on use of rebated diesel and...
(1) Section 14D (penalties for misuse of rebated biodiesel or...
Omit section 14E (rebated heavy oil and bioblend: private pleasure...
Omit section 14F (penalties for contravention of section 14E).
(1) Section 19 (fuel used in fishing boats etc) is...
(1) In section 20AAA (mixing of rebated oil), in subsection...
(1) In section 24 (control of use of duty-free and...
(1) Section 24A (penalties for misuse of marked oil) is...
In section 6AA (excise duty on biodiesels), in subsection (2)—...
(1) Section 27 (interpretation) is amended as follows.
Omit Schedule 1 (excepted vehicles).
Before Schedule 2 insert— SCHEDULE 1A Excepted machines Section 27(1)...
(1) Schedule 4 (subjects for regulations under section 24) is...
(1) In Schedule 5 (sampling), in paragraph 7, after “vehicle”...
(1) In section 6AB (excise duty on blends of biodiesel...
In section 6A (fuel substitutes), in subsection (2)—
(1) In section 12 (rebate not allowed on fuel for...
(1) Section 13 (penalties for contravention of section 12) is...
(1) In section 13ZB (restrictions on supply of certain heavy...
(1) Section 13AA (restrictions on use of rebated kerosene) is...
In section 13AB (penalty for contravention of section 13AA), in...
Part 2 of CAA 2001 (plant and machinery allowances) is...
After section 270BN insert— CHAPTER 2A Freeport qualifying expenditure Meaning...
(1) Section 270EB (multiple uses) is amended as follows.
In section 270IA(4) (evidence of qualifying expenditure etc), after subsection...
In section 98 of TMA 1970 (penalty for failure to...
CAA 2001 is amended as follows.
(1) Section 3 (claims for capital allowances) is amended as...
(1) Section 570B (orders and regulations) is amended as follows....
After section 573 insert— Freeport tax sites In this Act, “freeport tax site” means an area for...
In Part 2 of Schedule 1 to CAA 2001 (defined...
In section 39 (first-year allowances available for certain types of...
In section 46(1) (general exclusions applying to first-year qualifying expenditure),...
In section 52(3) (amount of first-year allowances), in the Table,...
Part 2A of CAA 2001 (structures and buildings allowances) is...
(1) Section 270AA (structures and buildings allowances) is amended as...
In section 270BJ (expenditure on renovation, conversion or incidental repairs),...
In section 270BK(3) (preparation of sites), for “and 270AB” substitute...
Part 4 of FA 2003 (stamp duty land tax) is...
After section 61 insert— Relief for freeport tax sites (1) Schedule 6C provides for relief in the case of...
In section 81 (further return where relief withdrawn)—
In section 81ZA (alternative finance arrangements: return where relief withdrawn)—...
In section 85(3) (liability for tax), after “arrangements)” insert “...
In section 86 (payment of tax)— (a) in subsection (2),...
In section 87(3) (interest on unpaid tax), after paragraph (aza)...
(1) This Schedule provides for a person who fails to...
(1) This paragraph applies to determine the penalty points the...
(1) This paragraph applies if the adjusted number of penalty...
(1) This paragraph applies if the adjusted number of penalty...
(1) Paragraph 8 applies in relation to the new group...
(1) This paragraph applies where— (a) a person is replaced...
(1) If a person fails to make a return on...
(1) Where a person is liable to a penalty under...
(1) This paragraph applies where HMRC have assessed a penalty...
(1) An assessment of a penalty under this Schedule may...
(1) The Commissioners for HMRC may by regulations—
(1) Liability to a penalty point or a penalty under...
(1) The Table identifies, for each item listed in column...
A person is not liable to a penalty point or...
(1) This paragraph applies where— (a) a person is liable...
A person may appeal against a decision of HMRC under...
(1) An appeal under paragraph 22 is to be treated...
(1) On an appeal under paragraph 22 that is notified...
(1) For the purposes of this Schedule—
(1) For the purposes of this Schedule—
(1) This paragraph applies for the interpretation of this Schedule....
(1) Sub-paragraphs (2) to (4) apply for the interpretation of...
(1) If a person fails to make a return on...
(1) A penalty point for a group of returns expires...
(1) Paragraphs 10 to 13 apply where, in relation to...
(1) This paragraph applies where— (a) a person is liable...
(1) For the purposes of a penalty under this Schedule...
(1) Where a person is liable to a penalty under...
(1) A supplementary assessment may be made in respect of...
(1) An assessment of a penalty under this Schedule may...
A person is not liable to a penalty under this...
(1) This paragraph applies where— (a) a person is liable...
(1) A person may appeal against a decision of HMRC...
(1) An appeal under paragraph 17 is to be treated...
(1) On an appeal under paragraph 17(1) that is notified...
(1) This paragraph applies for the interpretation of this Schedule....
(1) This paragraph applies where— (a) the representative partner, or...
(1) Regulations under this Schedule are to be made by...
(1) A person who fails to make a return on...
(1) Information is category 1 information if—
(1) The Treasury may by regulations amend this Part of...
(1) This paragraph makes provision in relation to offshore transfers....
(1) Paragraph 8 provides for reductions in the penalty under...
(1) If HMRC think it right because of special circumstances,...
(1) This Schedule makes provision for penalties to be payable...
(1) This paragraph gives the meaning of terms used in...
The Commissioners for HMRC may by regulations amend this Part...
(1) Liability to a penalty under this Schedule does not...
(1) If HMRC think it right because of special circumstances,...
A person is not liable to a penalty under this...
In the application of the following provisions, no account is...
(1) A supplementary assessment may be made in respect of...
(1) This paragraph applies where HMRC has assessed a penalty...
(1) An assessment of a penalty under this Schedule in...
(1) A person may appeal against a decision of HMRC...
In this Schedule, “HMRC” means Her Majesty's Revenue and Customs....
(1) An appeal under paragraph 19 is to be treated...
(1) On an appeal under paragraph 19(1) that is notified...
(1) Regulations under this Schedule are to be made by...
(1) This paragraph applies for the interpretation of the tables...
No penalty is payable if— (a) the tax due is...
(1) A penalty is payable under this paragraph if—
(1) The 15 day time to pay condition is met...
(1) This paragraph applies where— (a) the 15 day time...
(1) A penalty is payable under this paragraph if any...
(1) This paragraph applies where— (a) a time to pay...
Schedules 24 to 26: consequential provision
TMA 1970 is amended as follows.
In section 824 of the Income and Corporation Taxes Act...
The Social Security Contributions and Benefits Act 1992 is amended...
In section 11A (application of certain provisions of the Income...
In section 16(1) (application of Income Tax Acts and destination...
In section 11A of the Social Security Contributions and Benefits...
VATA 1994 is amended as follows.
In the italic heading before section 59, omit “Default surcharge...
Omit sections 59 to 59B (default surcharge).
(1) Section 69 (breaches of regulatory provisions) is amended as...
In section 71 (construction of sections 59 to 70), in...
For section 8B(8) (withdrawal of notice to file personal or...
(1) Section 76 (assessment of amounts due by way of...
In section 77 (assessments: time limits and supplementary assessments), in...
In section 81 (interest given by way of credit and...
In section 83 (appeals), in subsection (1)—
In section 83F (nature of review etc), after subsection (5)...
After section 83F insert— Nature of review: penalties under Schedule...
After section 83FA (inserted by paragraph 25) insert— Effect of...
In section 84 (further provisions relating to appeals), in subsection...
In Schedule 13 (transitional provisions and savings), omit paragraph 14....
ITTOIA 2005 is amended as follows.
For section 12AAA(9) (withdrawal of notice to file partnership return)...
In the italic heading before section 54, for “, interest...
In section 54 (penalties, interest and VAT surcharges)—
In section 272 (application of trading income rules: GAAP), in...
In section 272ZA (application of trading income rules: cash basis),...
In the italic heading before section 869, for “, interest...
In section 869 (penalties, interest and VAT surcharges: non trades...
In section 1303 of CTA 2009 (penalties, interest and VAT...
FA 2009 is amended as follows.
In section 108 (suspension of penalties during currency of agreement...
(1) Schedule 55 (penalty for failure to make returns etc)...
In section 49E (nature of review etc), after subsection (5)...
(1) Schedule 56 (penalty for failure to make payments on...
In Schedule 38 to FA 2012 (tax agents: dishonest conduct),...
In Schedule 43C to FA 2013 (penalty under section 212A:...
In section 212 of FA 2014 (aggregate penalties)—
(1) Schedule 21 to FA 2015 (penalties in connection with...
FA 2016 is amended as follows.
In section 167 (simple assessments), omit subsections (3) and (4)....
(1) Schedule 20 (penalties for enablers of offshore tax evasion...
(1) Schedule 22 (asset-based penalty for offshore inaccuracies and failures)...
In Schedule 23 (simple assessments), omit paragraph 9.
After section 49E insert— Nature of review: penalties under Schedule...
In Schedule 4 to FA 2017 (pensions: offshore transfers), omit...
In Schedule 18 to F(No.2)A 2017 (requirement to correct certain...
After section 49F insert— Effect of conclusions of review: penalties...
In section 69 (recovery of penalty or interest), in subsection...
In section 103ZA (disapplication of sections 100 to 103 in...
(1) Section 107A (relevant trustees) is amended as follows.
Follower notice penalties
Chapter 2 of Part 4 of FA 2014 (follower notices)...
In the heading of Schedule 30 (section 208 penalty: value...
In Schedule 31 (follower notices and partnerships), after paragraph 4...
(1) In Schedule 31, paragraph 5 is amended as follows....
(1) In Schedule 2 to the National Insurance Contributions Act...
In Schedule 20 to FA 2015 (penalties in connection with...
The amendments made by Parts 1 and 2 of this...
The reference in section 120(2) of FA 2015 (commencement) to...
After section 208 (penalty if corrective action not taken in...
(1) Section 209 (amount of a section 208 penalty) is...
After section 211 (assessment of a section 208 penalty) insert—...
(1) Section 212 (aggregate penalties) is amended as follows.
(1) Section 213 (alteration of assessment of a section 208...
In section 214 (appeal against a section 208 penalty), after...
After section 214 insert— Appeal against a section 208A penalty...
FA 2014 is amended as follows.
Late payment interest and repayment interest: VAT
FA 2009 is amended as follows.
In section 102(4) (repayment interest on sums to be paid...
(1) Schedule 54 (repayment interest) is amended as follows.
(1) Schedule 54A (further provision as to late payment interest...
After Schedule 33 insert— SCHEDULE 33A Promotion structures Section 235...
In section 250 (allocation of promoter reference number), in subsection...
(1) Section 251 (duty of monitored promoter to notify clients...
(1) Section 252 (duty of those notified to notify others...
(1) Section 260 (intermediaries: duty to provide information about clients)...
In section 283 (interpretation)— (a) in subsection (1), at the...
In Schedule 34 (threshold conditions) in paragraph 13B, in sub-paragraph...
(1) Section 245 (withdrawal of monitoring notice) is amended as...
(1) After section 239 insert— Conduct notices: transferees (1) This section applies if an authorised officer becomes aware...
(1) After section 244 insert— Monitoring notices: transferees (1) This section applies if an authorised officer becomes aware...
(1) In section 237 (duty to give conduct notices)—
In section 238 (content of conduct notices), in subsection (3),...
(1) Section 240 (amendment or withdrawal of conduct notice) is...
In section 241A (defeat notices), in subsection (4), for “come...
Schedule 34 (threshold conditions) is amended as follows.
(1) Paragraph 5 (non-compliance with Part 7 of FA 2004)...
Omit section 262 (information required for monitoring compliance with conduct...
In paragraph 7— (a) before the existing text, insert—
In paragraph 10 (exercise of information powers)—
After section 272 insert— Application of Schedule 36 FA 2008...
(1) Section 273 (confidentiality) is amended as follows.
In section 283 (interpretation of Part 5), in subsection (1),...
In Schedule 34 (threshold conditions)— (a) for the italic heading...
(1) Schedule 35 (penalties) is amended as follows.
In section 235 (carrying on a business “as a promoter”),...
Part 7 of FA 2004 (disclosure of tax avoidance schemes)...
(1) Section 313 (duty of parties to notifiable arrangements to...
(1) Section 313ZA (duty to provide details of clients) is...
(1) Section 313ZB (enquiry following disclosure of client details) is...
(1) Section 313ZC (duty of employer to notify HMRC of...
In section 316 (information to be provided in form and...
(1) Section 316C (publication by HMRC) is amended as follows....
In section 316D (section 316C: subsequent judicial rulings), in subsection...
In section 318(1) (interpretation of Part 7), for the definition...
Schedule 17 to F(No.2)A 2017 (disclosure of tax avoidance schemes:...
Before section 306 insert— Introduction (1) This Part makes provision about the disclosure of information...
Before Part 1 insert— PART A1 Introduction (1) This Schedule makes provision about the disclosure of information...
In paragraph 10(1) (meaning of “makes a firm approach”), omit...
After paragraph 21 insert— Notice of potential allocation of reference...
In the italic heading before paragraph 23, at the end...
(1) Paragraph 23 (duty of promoter to notify client of...
(1) Paragraph 24 (duty of client to notify parties of...
In the italic heading before paragraph 25, omit “to promoter”....
(1) Paragraph 25 (duty of client to provide information to...
In section 307(4A) (meaning of “makes a firm approach”), omit...
(1) Paragraph 26 (duty of parties to notifiable arrangements to...
In the italic heading before paragraph 27 omit “of promoter”....
(1) Paragraph 27 (duty of promoter to provide details of...
(1) Paragraph 28 (enquiry following disclosure of client details) is...
In paragraph 34 (information to be provided in form and...
(1) Paragraph 36 (publication by HMRC) is amended as follows....
In paragraph 37 (paragraph 36: subsequent judicial rulings), in sub-paragraph...
(1) Paragraph 39 (penalty for failure to comply with duties...
After section 310C insert— Notice of potential allocation of reference...
In paragraph 40 (penalties: supplementary), in sub-paragraph (2), after paragraph...
In paragraph 57(1) (interpretation of Schedule), for the definition of...
(1) Section 98C of TMA 1970 (notification under Part 7...
(1) Chapter 3 of Part 4 of FA 2014 (accelerated...
This Schedule comes into force on the day on which...
(1) Section 310D of FA 2004 (inserted by paragraph 4)...
(1) Paragraph 21A of Schedule 17 to F(No.2)A 2017 (inserted...
(1) Section 312 (duty of promoter to notify client of...
(1) Section 312A (duty of client to notify parties of...
(1) Section 312B (duty of client to provide information to...
After Schedule 43C of FA 2013 insert— SCHEDULE 43D The...
(1) Schedule 43 (general anti-abuse rule: procedural requirements) is amended...
(1) Schedule 43A (procedural requirements: pooling notices and notices of...
(1) Schedule 43B (procedural requirements: generic referral of tax arrangements)...
(1) Schedule 43C (penalty under section 212A: supplementary provision) is...
Part 5 of FA 2013 is amended as follows.
(1) Section 209 (counteracting tax advantages) is amended as follows....
After section 209AB insert— Adjustments under section 209: notices under...
(1) Section 209AC (sections 209AA and 209AB: definitions) is amended...
In section 210 (consequential relieving adjustments)— (a) in subsection (1)(b)...
In section 212A (penalty), in subsection (1)(c)(ii) for “paragraph (c)”...
After section 212A insert— Penalty: partnerships (1) This section applies if, in respect of a partnership—...
In section 214(1)— (a) in the entry for “notice of...
Licensing authorities: requirements to give or obtain tax information
(1) In this Schedule— (a) “authorisation” means an authorisation mentioned...
(1) A reference in this Schedule to an individual or...
(1) In the Transport Act 1985, section 17 (London taxi...
(1) Sub-paragraph (2) applies where— (a) an individual or company...
(1) Sub-paragraph (2) applies where— (a) an individual or company...
(1) HMRC must make arrangements (whether by means of a...
(1) For the purposes of this Schedule a person undertakes...
(1) Paragraph 3(2) (requirement of licensing authority to request and...
(1) HMRC (or anyone acting on their behalf) may, for...
(1) The HMRC Commissioners may by regulations make provision about—...
In this Schedule— “authorisation” has the meaning given by paragraph...
Schedule 36 to FA 2008 (information and inspection powers) is...
The existing text of paragraph 47 (right to appeal against...
In paragraph 48 (procedure on appeal against penalty)—
(1) Paragraph 49A (increased daily penalty) is amended as follows....
(1) Paragraph 49B is amended as follows.
Omit paragraph 49C.
(1) Paragraph 21A (taxpayer notices following land transaction return) is...
The amendments made by paragraph 8 have effect whenever the...
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- GOV.UK: check if you need to register for Plastic Packaging Tax (opens in a new tab) from HMRC Detailed Guidance
- Bad debt relief (VAT Notice 700/18) (opens in a new tab) from HMRC Detailed Guidance
- Late submission and payment penalties (opens in a new tab) from HMRC Detailed Guidance
- How to fill in your VAT return (VAT Notice 700/12) (opens in a new tab) from HMRC Detailed Guidance
- Pay your VAT bill (opens in a new tab) from HMRC Detailed Guidance
- Submit your VAT return (opens in a new tab) from HMRC Detailed Guidance
- Making Tax Digital for Income Tax - find compatible software (opens in a new tab) Detailed Guidance
- Correcting your tax return (opens in a new tab) from HMRC Detailed Guidance
- Keeping your pay and tax records (opens in a new tab) from HMRC Detailed Guidance
- Pay your Self Assessment tax bill (opens in a new tab) from HMRC Detailed Guidance
- ... and 24 more
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
Connected legislation
1 statutory instrument
These instruments amend, apply, or refer to this Act. They may not all create direct business obligations.
Secondary legislation (1)
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