| Guvnor

Enforced by: HMRC
Status: In Force
Penalty ceiling: Imprisonment 8 of 90 obligations carry an unlimited fine. 26 carry different penalties and 56 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person54 Licence Holder2 Director or Officer2 Responsible Person1 Trader1

Plus 30 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

Licence Holder — also bound by 225 other Acts

Petroleum (Current Model Clauses) Order 1999 318 duties

The Petroleum Licensing (Exploration and Production) (Seaward and Landward Areas) Regulations 2004 123 duties

Human Medicines Regulations 2012 83 duties

Space Industry Regulations 2021 68 duties

The Petroleum (Production) (Landward Areas) Regulations 1991 65 duties

Director or Officer — also bound by 429 other Acts

Insolvency (England and Wales) Rules 2016 162 duties

Companies Act 2006 126 duties

Insolvency Act 1986 77 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 68 duties

Building Societies Act 1986 32 duties

Responsible Person — also bound by 108 other Acts

MH(CT)(S)A 2003 30 duties

Climate Change Levy (General) Regulations 2001 24 duties

Offshore Installations (Offshore Safety Directive) (Safety Case ) Regulations 2015 21 duties

The Offshore Installations (Prevention of Fire and Explosion, and Emergency Response) Regulations 1995 21 duties

The Offshore Installations (Safety Case) Regulations 2005 19 duties

Trader — also bound by 825 other Acts

Value Added Tax Regulations 1995 416 duties

Companies Act 2006 243 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 133 duties

Companies Act 1985 85 duties

Insolvency (England and Wales) Rules 2016 62 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

Income tax, capital gains tax and corporate taxes

3 of 64 sections shown

s.025 Loan charge settlement scheme Regulated

Other duties (1) — Crown / regulator

HMRC must make settlement offers to eligible loan charge borrowersStatutory regulator

s.026 Loan charge settlement scheme: inheritance tax Regulated

Other duties (1) — Crown / regulator

Scheme must exclude loan charge loans from inheritance tax liability calculationsCrown / Minister / Government department

s.051 Controlled foreign companies: interest on reversal of state aid recovery Regulated

Other duties (1) — Crown / regulator

Tax authority must pay interest on cancelled interest chargesCrown / Minister / Government department

61 other sections in this Part — procedural and definitional

s.001 Income tax charge for tax year 2026-27

s.002 Main rates of income tax for tax year 2026-27

s.003 Default and savings rates of income tax for tax year 2026-27

s.004 Increase in dividend ordinary and upper rates

s.005 Savings rates of income tax for tax year 2027-28

s.006 New rates of income tax on property income

s.007 Property rates of income tax for tax year 2027-28

s.008 Scottish and Welsh property rates set by Scottish Parliament and Senedd

s.009 Freezing starting rate limit for savings for tax years 2026-27 to 2030-31

s.010 Basic rate limit and personal allowance for tax years 2028-29 to 2030-31

s.011 Charge and main rate for financial year 2027

s.012 Standard small profits rate and fraction for financial year 2027

s.013 Enterprise management incentives: thresholds and period for exercise

s.014 Enterprise investment scheme: increase in amounts and asset requirements

s.015 Venture capital trusts: rate of relief and amounts and asset requirements

s.016 CSOP schemes and EMI: PISCES shares

s.017 Employee car and van ownership schemes

s.018 Car or van made available on arm’s length terms

s.019 CO

s.020 Employment income: miscellaneous exemptions

s.021 Disallowing deduction from earnings for additional household expenses

s.022 Payment for cancelled shifts etc.

s.023 Location of duties of employment where duties not performed

s.024 Umbrella companies

s.027 Loan charge settlement scheme: supplementary

s.028 Main rate of writing-down allowances for expenditure on plant or machinery

s.029 First-year allowance for main rate expenditure on plant or machinery

s.030 Expenditure on zero-emission cars and electric vehicle charging points

s.031 Payments for surrender of expenditure credits

s.032 Transition from video games tax relief

s.033 Special credit for visual effects

s.034 R&D undertaken abroad: Chapter 2 relief only

s.035 Restriction of relief on disposals to employee-ownership trusts

s.036 Anti-avoidance: collective investment scheme reconstructions

s.037 Anti-avoidance: company reconstructions

s.038 Anti-avoidance: reconstructions involving transfer of business

s.039 Incorporation relief: requirement to claim

s.040 Non-residents: cell companies

s.041 Non-residents: double taxation relief relating to collective investment vehicles

s.042 Abolition of notional tax credit on distributions received by non-UK residents

s.043 Non-resident, and previously non-domiciled individuals

s.044 Trust protections etc: minor amendments and transitional protection

s.045 PAYE for treaty non-residents etc.

s.046 Unassessed transfer pricing profits

s.047 Transfer pricing reform

s.048 International controlled transactions

s.049 Permanent establishments

s.050 Pillar two

s.052 Offshore income gains

s.053 Offshore income gains: savings

s.054 Legacies to charities to be within scope of tax

s.055 Approved charitable investments: purpose test

s.056 Tainted charity donations: replacement of purpose test with outcome test

s.057 Winter fuel payment charge

s.058 Carried interest

s.059 Pensions: abolition of the lifetime allowance charge

s.060 Collective money purchase schemes and Master Trust schemes

s.061 Corporate interest restriction: reporting companies

s.062 Corporate interest restriction: capital expenditure and tax-EBITDA calculation

s.063 Avoidance schemes involving certain non-derecognition liabilities

s.064 Energy (oil and gas) profits levy: decommissioning relief agreements

Part 2

Inheritance tax

0 of 15 sections shown

15 other sections in this Part — procedural and definitional

s.065 Agricultural property relief and business property relief etc

s.066 Tax to be charged on certain pension interests

s.067 Liability for tax on pension interests

s.068 Withholding of benefits and payment of tax by pension scheme administrator

s.069 Connected amendments to IHTA 1984

s.070 Connected amendments to income tax rules

s.071 Commencement of

s.072 Rate bands etc for tax year 2030-31

s.073 Relevant property: disapplication of exemptions from exit charges

s.074 Relevant property: cap on charges for pre-30 October 2024 excluded property

s.075 Foreign diplomats etc: periods of UK residence to be disregarded

s.076 Minor corrections

s.077 Power to make provision about infected blood compensation payments

s.078 Scope of exemption for gifts to charities and registered clubs

s.079 Section 78: transitional protection for existing interests in possession

Part 3

Other existing taxes

7 of 35 sections shown

s.086 Rate of remote gaming duty Regulated

Pay remote gaming duty at 40% from 1 April 2026Any Person

s.090 Rates of duty effective from 6pm on 26 November 2025 Regulated

Pay tobacco products duty at updated rates from 26 November 2025Any Person

s.091 Rates of duty effective from 1 October 2026 Regulated

Pay tobacco duty at new rates from 1 October 2026Any Person

s.094 Vehicle excise duty for rigid goods vehicles with trailers Regulated

Pay updated vehicle excise duty for rigid goods vehicles with trailersAny Person

s.095 Vehicle excise duty for vehicles with exceptional loads etc Regulated

Pay increased vehicle excise duty for certain heavy vehiclesAny Person

s.096 Vehicle excise duty for haulage vehicles other than showman’s vehicles Regulated

Pay increased vehicle excise duty for haulage vehiclesAny Person

s.097 Vehicle excise duty: expensive car supplement Regulated

Pay the expensive car supplement on vehicles over the new threshold from April 2026Any Person

28 other sections in this Part — procedural and definitional

s.080 Zero-rating of leases of vehicles to recipients of disability benefits

s.081 Insurance premium tax relief limited to adapted vehicles

s.082 Private hire vehicles or taxis

s.083 Certain charitable donations not to be treated as supplies of goods

s.084 Refunds of VAT to combined county authorities

s.085 UK listing relief

s.087 General betting duty on remote bets

s.088 Abolition of bingo duty

s.089 Rates of duty

s.092 Vehicle excise duty for light passenger or light goods vehicles etc

s.093 Vehicle excise duty for rigid goods vehicles without trailers and tractive units

s.098 Rates of HGV road user levy

s.099 Rates of air passenger duty

s.100 Rates of climate change levy

s.101 Rates of landfill tax

s.102 Rate of aggregates levy

s.103 Aggregates levy: amendments relating to disapplication of levy to Scotland

s.104 Rate of plastic packaging tax

s.105 Chemical recycling: mass balance approach

s.106 Pre-consumer plastic

s.107 Sections 105 and 106: commencement

s.108 Rates of levy

s.109 Amendment of customs tariff power

s.110 Dumping and subsidisation investigations

s.111 Safeguarding investigations

s.112 Customs facilities at approved wharves and other places

s.113 Increases to rates of levy

s.114 Removal of time limit to claim relief under section 106(3) of FA 2013

Part 4

Vaping products duty

10 of 27 sections shown

s.115 Excise duty: charge Regulated

Pay excise duty on vaping products you produce or importAny Person

s.117 Production of vaping products Regulated

Obtain authorisation before producing vaping productsAny Person

s.118 Excise duty point and payment Regulated

Pay vaping products duty at the excise duty pointAny Person

s.121 Issue and management of duty stamps Regulated

Other duties (1) — Crown / regulator

HMRC must arrange the issue and management of duty stamps for vaping productsCrown / Minister / Government department

s.125 Dealing in unstamped vaping products Regulated

Deal in unstamped vaping productsAny Person

s.126 Loss and misuse of duty stamps Regulated

Manage duty stamps properly or face a heavy penaltyAny Person

s.129 Dealing in duty stamps Regulated

Possess or transfer duty stamps not affixed to vaping productsAny Person

s.130 Dealing in unstamped vaping products Prosecution

Deal in unstamped vaping productsAny Person

Unlimited fine

s.131 Sales ban following conviction for unlawful use of premises Prosecution

Breach of court order banning vaping sales from premisesAny Person

Unlimited fine

s.132 Offences: penalties Imprisonment

Deal in unstamped vaping products / breach sales banAny Person

17 other sections in this Part — procedural and definitional

s.116 Vaping products

s.119 Administration

s.120 Stamping of vaping products

s.122 Approved stamp holders

s.123 United Kingdom representatives

s.124 Forfeiture

s.127 Failure to comply with this Part etc

s.128 Forfeiture: civil penalties

s.133 Forfeiture: offences

s.134 Publication of information

s.135 Information sharing

s.136 Investigation and enforcement

s.137 Regulations: further provision

s.138 Regulations: procedure

s.139 Amendments of other enactments

s.140 Interpretation

s.141 Commencement and transitional provision

Part 5

Carbon border adjustment mechanism

0 of 17 sections shown

17 other sections in this Part — procedural and definitional

s.142 Introduction to CBAM

s.143 Charge to CBAM

s.144 Importation

s.145 Goods processed under a special customs procedure

s.146 Person liable: the importer

s.147 Exemptions

s.148 Embodied emissions

s.149 Rate

s.150 Carbon price relief

s.151 Administration and enforcement

s.152 Criminal offences

s.153 Supplementary amendments

s.154 Emissions: meaning etc

s.155 Interpretation

s.156 Power to make provision for linked emissions trading schemes

s.157 Regulations and notices

s.158 Commencement and transitory provision

Part 6

Avoidance

17 of 64 sections shown

s.159 Prohibition of promotion of certain tax avoidance arrangements Prosecution

Do not promote tax avoidance schemes that have no realistic tax benefitAny Person

Unlimited fine

s.162 Civil penalties Regulated

Promote banned tax avoidance arrangementsAny Person

s.164 Criminal liability of responsible persons Regulated

Personal liability for corporate/partnership offence under section 163Director or Officer

s.167 Promoter action notices Regulated

Comply with HMRC promoter action notice requirementsAny Person

s.171 Civil penalties Prosecution

Fail to comply with a promoter action noticeAny Person

Fine up to £1,000

s.180 Information notices: third parties Regulated

Other duties (1) — Crown / regulator

HMRC must follow procedures before issuing third-party information notices about connected personsStatutory regulator

s.184 Content and requirements of notices Regulated

Other duties (1) — Crown / regulator

HMRC information notices must specify what, how and when information is requiredStatutory regulator

s.189 Offence of failing to comply with a notice Prosecution

Fail to comply with an information noticeAny Person

Unlimited fine

s.190 Offence of concealing information Regulated

Conceal or destroy information required by HMRC noticeAny Person

s.191 Criminal liability of responsible persons Regulated

Be personally liable for corporate tax information offencesDirector or Officer

s.192 Criminal liability of responsible persons: no prosecution of recipient Regulated

Consent or neglect leading to non-compliance with HMRC information noticeAny Person

s.193 Imprisonment or a fine Imprisonment

Commit an offence under section 189, 190 or 192Any Person

s.196 Penalty for inaccurate information Prosecution

Provide inaccurate information to HMRC under information noticeAny Person

Fine up to £20,000

s.197 Penalty for disclosing a notice Prosecution

Disclose an information notice without authorisationAny Person

Fine up to £10,000

s.198 Penalty based on monies received Regulated

Other duties (1) — Crown / regulator

Upper Tribunal may impose a penalty equal to monies received for continuing non-complianceTribunal / Court

s.199 Increased daily default penalty Regulated

Other duties (1) — Crown / regulator

Tribunal must determine increased daily penalty for continued non-compliance with information noticeTribunal / Court

s.210 Penalties for an incorrect declaration Prosecution

Make an incorrect declaration (careless or deliberate)Any Person

Fine up to £10,000

47 other sections in this Part — procedural and definitional

s.160 Meaning of promotion

s.161 Procedure

s.163 Criminal offence

s.165 Interpretation and commencement

s.166 Certification of promoters

s.168 Preliminary notices

s.169 Disclosure of information by HMRC

s.170 Appeal against a decision to issue a promoter action notice

s.172 Publication

s.173 Reporting to regulators etc

s.174 Extension of time periods

s.175 Reasonable excuse

s.176 Interpretation

s.177 Connected persons

s.178 Anti-avoidance enactments

s.179 Information notices: connected persons

s.181 Information notices: unidentified connected persons

s.182 Information notices: identification

s.183 Information notices: financial institutions

s.185 Restriction on disclosure of notices

s.186 Excepted information

s.187 Tribunal approval of notices

s.188 Withdrawal of notices

s.194 Penalty for failing to comply with a notice

s.195 Penalty for concealing information

s.200 Extension of time periods

s.201 Reasonable excuse

s.202 Double jeopardy

s.203 Assessment etc of penalties: application of Schedule 36 to FA 2008

s.204 Appeals against notices

s.205 Appeals against penalties

s.206 Interpretation

s.207 Application of provisions of TMA 1970

s.208 Repeals

s.209 Declaration in relation to privileged material

s.211 Penalties: procedure, appeals etc

s.212 Publication following an incorrect declaration

s.213 Time limits for publication

s.214 Amendments to existing legislation: removal of privilege exemption

s.215 Commencement

s.216 Penalties for non-disclosure of tax avoidance schemes

s.217 Removal of time limits on publication by HMRC

s.218 Consequential amendments

s.219 Commencement

s.220 Construction industry scheme: amendments

s.221 Construction industry scheme regulations: amendments

s.222 Commencement

Part 7

Tax advisers

11 of 31 sections shown

s.225 Application for registration Regulated

s.229 Registration conditions: offences Prosecution

Commit certain tax fraud or evasion offencesAny Person

Unlimited fine

s.230 Registration of tax advisers etc Regulated

Other duties (1) — Crown / regulator

HMRC must decide and notify on tax adviser registration applicationsCrown / Minister / Government department

s.232 Suspension of registration Regulated

Other duties (1) — Crown / regulator

HMRC must notify and allow representations before suspending tax adviser registrationStatutory regulator

s.233 Compliance notice Regulated

Other duties (1) — Crown / regulator

HMRC must follow procedural steps before issuing compliance noticesCrown / Minister / Government department

s.234 Financial penalties for prohibited interaction with HMRC Prosecution

Prohibited interaction with HMRC after compliance noticeAny Person

Fine up to £10,000

s.235 Financial penalties for prohibited interaction with HMRC: liability of relevant individuals Prosecution

Cause tax adviser to breach HMRC prohibition while under compliance noticeAny Person

Fine up to £10,000

s.236 Tax advisers: ineligibility orders Regulated

Other duties (1) — Crown / regulator

HMRC must issue ineligibility orders to repeat-offending tax advisersCrown / Minister / Government department

s.237 Relevant individuals: ineligibility orders Regulated

Other duties (1) — Crown / regulator

HMRC may issue ineligibility orders to tax advisers and relevant individualsStatutory regulator

s.238 Requirement for tax adviser to notify clients of suspension or ineligibility orders Regulated

Notify clients of tax adviser suspension or ineligibility orderAny Person

s.252 Power to publish information: change of circumstances Regulated

Other duties (1) — Crown / regulator

HMRC must publish changes in tax adviser circumstances and remove outdated informationStatutory regulator

20 other sections in this Part — procedural and definitional

s.223 Prohibition against unregistered tax advisers interacting with HMRC

s.224 Meaning of “tax adviser” and “client”

s.226 Meaning of “relevant individual” and “officer”

s.227 Registration conditions

s.228 Registration conditions: interpretation

s.231 Monitoring of registration conditions

s.239 Reasonable excuse

s.240 Extension of period for making representations

s.241 Assessment of financial penalties

s.242 Time limits and treatment of financial penalties

s.243 Double jeopardy

s.244 Reviews and appeals

s.245 Disclosure of information

s.246 Power to publish information

s.247 Power to amend Schedule 20 (exceptions)

s.248 Interpretation of Chapter

s.249 Commencement

s.250 Conduct of tax advisers

s.251 Power to publish information

s.253 Power to publish information: interpretation and commencement

Part 8

Miscellaneous and final

4 of 29 sections shown

s.255 Data-gathering Regulated

Provide data to HMRC on an ongoing basisAny Person

s.261 Power to require digital contact details Regulated

Provide and update digital contact details for HMRC online servicesAny Person

s.269 Modification Regulated

Notify HMRC of changes to investment project after tax clearanceAny Person

s.271 Misrepresentation Prosecution

Provide false information for advance tax clearanceAny Person

Fine up to £10,000

25 other sections in this Part — procedural and definitional

s.254 Fiscal mandate assessments prepared by the Office for Budget Responsibility

s.256 Persons on whom digital reporting requirements may be imposed

s.257 Exemptions from digital reporting requirements

s.258 Returns to be delivered by electronic communications etc.

s.259 Penalties: amendments consequential on section 258 etc

s.260 Powers relating to electronic communications: directions

s.262 Penalty points and late submission penalties (power to cancel etc)

s.263 Assessments of late payment penalties etc.

s.264 Penalties for failure to pay tax due on further appeal

s.265 Failure to deliver company tax returns

s.266 Clearances

s.267 Binding effect

s.268 Extension

s.270 Information

s.272 Commissioners notice

s.273 Powers

s.274 Interpretation

s.275 Cryptoasset reporting: users and controlling persons resident in the UK

s.276 International cryptoasset reporting framework: connected matters

s.277 Stamp duty: piloting of digital service etc

s.278 Oversight of HMRC tax enforcement functions in Northern Ireland

s.279 Repeal of obsolete provision in FA 1925 concerning Dominion Governments

s.280 Repeal of other obsolete provisions and correction of wrong cross-references

s.281 Interpretation

s.282 Short title

Schedules

38 of 455 shown

s.sch001 In section 874 (duty to deduct from certain payments of... Regulated

Deduct tax at savings basic rate from yearly interest paymentsAny Person

s.sch001 In section 939 (duty to retain bonds where issue treated... Regulated

Withhold tax at savings basic rate on bonds treated as interest paymentsAny Person

s.sch017 (1) This paragraph applies where a registered person, who is... Regulated

Notify HMRC if you take over a deceased or incapacitated registered person’s businessLicence Holder

s.sch017 Recovery as a debt due Regulated

Other duties (1) — Crown / regulator

Crown may recover unpaid CBAM as a statutory debtCrown / Minister / Government department

s.sch017 Duty to register with HMRC Regulated

s.sch017 Assessments of amounts of CBAM Regulated

Other duties (1) — Crown / regulator

HMRC must assess and notify CBAM amounts due after a relevant defaultStatutory regulator

s.sch017 Supplementary assessments Regulated

Other duties (1) — Crown / regulator

HMRC must notify you if they issue a supplementary CBAM assessmentStatutory regulator

s.sch017 Repayments of overpaid tax Regulated

Claim a refund from HMRC for overpaid CBAM taxAny Person

s.sch017 Deregistration Regulated

Other duties (1) — Crown / regulator

HMRC must deregister eligible persons and notify them, and must give reasons if rejecting a deregistration requestStatutory regulator

s.sch017 Penalties payable in connection with this Schedule Prosecution

Fail to register, make a return, pay CBAM, notify HMRC, or keep recordsAny Person

Unlimited fine

s.sch017 (1) A person (P) is liable to a penalty if... Prosecution

Fail to notify HMRC of registration changes or death/incapacityAny Person

Fine up to £500

s.sch017 A person (P) is liable to a penalty of £500... Prosecution

Fail to keep or preserve tax recordsAny Person

Fine up to £500

s.sch017 Notification of changed or incorrect information Regulated

Notify HMRC of changes or incorrect information within 30 daysLicence Holder

s.sch017 (1) Where a person is liable to a penalty, an... Regulated

Other duties (1) — Crown / regulator

HMRC must notify penalty amounts when assessing penaltiesCrown / Minister / Government department

s.sch017 Right of other persons to require review Regulated

Require HMRC to review a decision within 30 days of becoming awareAny Person

s.sch017 Duty to review Regulated

Other duties (1) — Crown / regulator

HMRC must review a tax decision when requestedCrown / Minister / Government department

s.sch017 Review out of time Regulated

Other duties (1) — Crown / regulator

HMRC must review tax decisions out of time if reasonable excuseStatutory regulator

s.sch017 The review Regulated

Other duties (1) — Crown / regulator

HMRC must review decisions and notify outcome within 45 daysCrown / Minister / Government department

s.sch017 Determination on appeal Regulated

Other duties (1) — Crown / regulator

Tribunal must not modify penalty or interest on appeal except under specified powersTribunal / Court

s.sch017 Payment and accounting periods Regulated

Pay CBAM quarterly by the last working day of the second month after each quarterResponsible Person

s.sch018 (1) A person commits an offence if the person is... Prosecution

Fraudulently evade Carbon Border Adjustment Mechanism (CBAM)Any Person

Unlimited fine

s.sch018 (1) A person commits an offence if, for purposes connected... Imprisonment

Make false documents or statements for CBAM purposesAny Person

s.sch021 Review out of time Regulated

Other duties (1) — Crown / regulator

HMRC must consider late requests for review if reasonable excuse shownStatutory regulator

s.sch021 Review Regulated

Other duties (1) — Crown / regulator

HMRC must review a decision within 45 days if you accept their offerStatutory regulator

s.sch021 Temporary relief from suspension of registration pending review or appeal: amount of tax etc overdue Regulated

Other duties (1) — Crown / regulator

HMRC must approve application to suspend suspension of tax adviser registration pending review or appealStatutory regulator

s.sch022 In paragraph 10 (content of file access notice)— Regulated

Other duties (1) — Crown / regulator

HMRC must limit file access to suspected clients onlyStatutory regulator

s.sch022 After paragraph 23 insert— Increased daily default penalty (1) This paragraph applies if— (a) a penalty under paragraph... Regulated

Other duties (1) — Crown / regulator

HMRC may apply to tribunal for increased daily penalty for continued non-compliance with file access noticeStatutory regulator

s.sch022 After paragraph 25 insert— Penalties for inaccurate documents (1) If a person, in purported compliance with a file... Prosecution

Provide inaccurate document in response to file access noticeAny Person

Fine up to £3,000

s.sch022 After Part 3 insert— Part 3A Conduct notices Giving of... Regulated

Other duties (1) — Crown / regulator

HMRC must give conduct notices with grounds and notify withdrawalsStatutory regulator

s.sch022 In paragraph 28 (power to publish details)— Regulated

Other duties (1) — Crown / regulator

HMRC must publish details of tax advisers penalised over £7,500Crown / Minister / Government department

s.sch023 Penalties for failure to provide data to other persons Prosecution

Fail to provide required data to other personsAny Person

Fine up to £5,000

s.sch023 Penalties for failure to notify Prosecution

Fail to notify HMRC as requiredAny Person

Fine up to £1,000

s.sch023 Penalties for failure to provide information Prosecution

Fail to provide information under paragraph 6 compliance requirementAny Person

Unlimited fine

s.sch023 Penalties for inaccurate or incomplete data Prosecution

Submit inaccurate or incomplete data to HMRCAny Person

Fine up to £100

s.sch023 Duplication of liability to penalties Regulated

Avoid double penalties for related compliance failuresAny Person

s.sch023 Penalties for failure to provide data to HMRC on an ongoing basis etc Prosecution

Fail to provide ongoing data to HMRCAny Person

Fine up to £5,000

s.sch023 Penalties for failure to apply due diligence procedures Prosecution

Fail to apply due diligence proceduresAny Person

Fine up to £100

s.sch023 Penalties for failure to keep or preserve records Prosecution

Fail to keep or preserve records as required by HMRC regulationsAny Person

Fine up to £5,000

417 other schedules

s.sch001 ITA 2007 is amended as follows.

s.sch001 After section 11CA, as inserted by section 6(3) of this...

s.sch001 In section 11D (income charged at the savings basic, higher...

s.sch001 After that section insert— Income charged at the savings basic...

s.sch001 In section 12B (individual’s entitlement to a savings allowance), in...

s.sch001 In section 14 (income charged at the dividend ordinary rate:...

s.sch001 In section 15 (income charged at the trust rate and...

s.sch001 In section 16 (savings and dividend income to be treated...

s.sch001 In section 18 (meaning of “savings income”), in subsection (4)(b)—...

s.sch001 In section 31 (total income: supplementary), in subsection (2), after...

s.sch001 In section 55B (transferable tax allowance for married couples and...

s.sch001 In section 6(3) (other rates of income tax)—

s.sch001 In section 55C (transferable tax allowance for married couples and...

s.sch001 In section 399B(3) (which provides for relief for finance costs...

s.sch001 In section 462 (overview of Part 9), in subsection (3)...

s.sch001 In section 463 (general provision about settlements etc)—

s.sch001 In section 479 (trustees’ accumulated or discretionary income to be...

s.sch001 In section 481 (other amounts to be charged at special...

s.sch001 In section 483 (sums paid by personal representatives to trustees),...

s.sch001 In section 486 (how allowable expenses are to be set...

s.sch001 In section 503 (how beneficiary’s income is reduced), in subsection...

s.sch001 In section 6B (the Welsh basic, higher and additional amounts)—...

s.sch001 In section 889 (payments in respect of building society securities),...

s.sch001 In section 919 (manufactured interest on UK securities: payments by...

s.sch001 In section 974 (Real Estate Investment Trusts: regulations under section...

s.sch001 In section 975A (statements about certain payments of interest), in...

s.sch001 In section 989 (definitions), at the appropriate places insert— “property...

s.sch001 In Schedule 4 (index of defined expressions), at the appropriate...

s.sch001 TMA 1970

s.sch001 TCGA 1992

s.sch001 ITTOIA 2005

s.sch001 In section 9 (the trust and dividend trust rate)—

s.sch001 In sections 274AA(5) and 274C(2) (which provide for relief for...

s.sch001 In section 465A (gains from life insurance contracts: amounts for...

s.sch001 In section 466 (gains from life insurance contracts: personal representatives...

s.sch001 In section 467 (gains from life insurance contracts: trustees as...

s.sch001 In section 530 (gains from life insurance contracts: income tax...

s.sch001 In section 533 (meaning of “comparable EEA tax charge”), in...

s.sch001 In section 535 (gains from life insurance contracts: top slicing...

s.sch001 In section 536 (gains from life insurance contracts: top slicing...

s.sch001 In section 537 (gains from life insurance contracts: top slicing...

s.sch001 In section 539 (gains from life insurance contracts: relief for...

s.sch001 In section 9A (overview of sections 10 to 15), in...

s.sch001 In section 669 (reduction in residuary income: inheritance tax on...

s.sch001 In section 680 (beneficiaries’ income etc: income treated as bearing...

s.sch001 After section 680B insert— Income treated as property income (1) This section applies to estate income relating to a...

s.sch001 CTA 2010

s.sch001 FA 2012

s.sch001 Scotland Act 1998

s.sch001 In section 10 (income charged at the basic, higher and...

s.sch001 In section 11 (income charged at the default basic rate:...

s.sch001 In section 11B (income charged at the Welsh basic, higher...

s.sch001 In section 11C (income charged at the default basic, higher...

s.sch002 In section 80C of the Scotland Act 1998 (power to...

s.sch002 Amendments of ITA 2007

s.sch002 Amendments of Government of Wales Act 2006

s.sch002 (1) Section 116D (power to set Welsh rates for Welsh...

s.sch002 (1) Section 116I (supplemental powers to modify enactments) is amended...

s.sch002 In section 116K (report by the Comptroller and Auditor General),...

s.sch003 Reliefs only deductible against income or gains to which they relate

s.sch003 Value of amounts of qualifying overseas capital

s.sch003 Designation where tax paid from other sources

s.sch003 Income tax or capital gains tax reduction where TRF charge paid on same amount

s.sch003 Capital payment derived from foreign income or gains

s.sch003 Amounts derived from designated qualifying overseas capital

s.sch003 Effect on section 65(5)(b) IHTA charge etc

s.sch003 Amendment of returns

s.sch003 Transfers from mixed funds

s.sch003 Commencement of this Part

s.sch003 (1) Section 401C of ITTOIA 2005 is amended as follows....

s.sch003 QAHCs

s.sch003 (1) Section 408A of ITTOIA 2005 is amended as follows....

s.sch003 (1) Section 413A of ITTOIA 2005 is amended as follows....

s.sch003 (1) Section 812A of ITA 2007 is amended as follows....

s.sch003 (1) The amendments made by paragraphs 19(2), 20(2), (3) and...

s.sch003 Children under 10

s.sch003 Residence of personal representatives

s.sch003 Foreign gains treated as accruing when remitted to UK

s.sch003 Capital gains tax: amendments connected with end of remittance basis

s.sch003 Definitions

s.sch003 Introduction

s.sch003 Deemed income under section 732 of ITA 2007

s.sch004 Introduction

s.sch004 In section 690C (employees who were internationally mobile etc. before...

s.sch004 Notifications in respect of treaty non-resident employees

s.sch004 Consequential amendments

s.sch004 (1) Section 690E (direction by HMRC in relation to qualifying...

s.sch004 ITEPA 2003 is amended as follows.

s.sch004 (1) Section 690 (internationally mobile employees) is amended as follows....

s.sch004 (1) Section 690A (employer notification for internationally mobile employees) is...

s.sch004 (1) In section 690D (employer notification for qualifying new residents)—...

s.sch004 (1) In section 690B (direction by HMRC in relation to...

s.sch005 Assessment of transfer pricing profits that should have been included in a return

s.sch005 Consequential amendments

s.sch005 (1) In section 206(3) of FA 2013 (taxes to which...

s.sch006 Introduction

s.sch006 (1) Section 194 (claims under section 192(1)) is amended as...

s.sch006 Other references to securities

s.sch006 Commencement of

s.sch006 Financing cases

s.sch006 Agreements for common management etc

s.sch006 Participation condition: anti avoidance

s.sch006 UK to UK exemption

s.sch006 Losses

s.sch006 Interpretation in accordance with OECD principles

s.sch006 Compensating adjustments

s.sch006 Transfer pricing notice where participation condition not otherwise met

s.sch006 Removal of requirement for Commissioners’ sanction

s.sch006 Loan relationships where provision falls within Part 4 of TIOPA 2010

s.sch006 Disallowed debits allowed where corresponding credit previously taken into account

s.sch006 Credits and debits treated as relating to capital expenditure

s.sch006 Proceeds of realisation

s.sch006 Transfers of intangible fixed assets

s.sch006 Grant of licence or other right treated as at market value

s.sch006 Deemed market value acquisition: adjustment where nil accounting value

s.sch006 Commencement of Chapter

s.sch006 Treatment of exchange gains and losses under Part 4 of TIOPA 2010

s.sch006 Intangible fixed assets

s.sch006 Amendments of CTA 2009

s.sch006 Designated currency elections

s.sch006 (1) The amendments made by this Schedule have effect in...

s.sch006 Guarantees

s.sch006 Position of guarantor of affected person's liabilities under a security issued by the person

s.sch006 (1) Section 191 (when sections 192 to 194 apply) is...

s.sch006 (1) Section 192 is amended as follows.

s.sch006 In section 192A (provision for cases within Part 6A), in...

s.sch006 In section 193 (interaction between claims under sections 184 and...

s.sch007 Introduction

s.sch007 General interpretation

s.sch007 Dependent agents

s.sch007 Independent agents

s.sch007 Meaning of “closely related”

s.sch007 Independent investment manager conditions not sole means of showing independent status

s.sch007 Removal of the 20% rule

s.sch007 New definition of “investment transaction”

s.sch007 Removal of disregard of certain chargeable profits attributable to permanent establishment represented by investment manager

s.sch007 Lloyd’s agents

s.sch007 References to Model Tax Convention

s.sch007 Omit section 1151 (Lloyd’s agents).

s.sch007 Northern Ireland regional establishments

s.sch007 Introduction

s.sch007 Investment managers (removal of the 20% rule)

s.sch007 Meaning of investment transaction

s.sch007 Lloyd’s agents

s.sch007 In section 835E (branch or agency treated as UK representative),...

s.sch007 Omit section 835K (Lloyd’s agents).

s.sch007 (1) TCGA 1992 is amended as follows.

s.sch007 FA 2011

s.sch007 Attribution of profits

s.sch007 The amendments made by this Schedule have effect in relation...

s.sch007 In section 20 (profits attributable to permanent establishment: introduction), for...

s.sch007 (1) Section 21 (the separate enterprise principle) is amended as...

s.sch007 Omit— (a) section 22 (transactions treated as being at arm’s...

s.sch007 In section 24 (application to insurance companies)—

s.sch007 Omit— (a) section 25 (non-UK resident banks: introduction);

s.sch007 Exclusion of income tax charge

s.sch008 Introduction

s.sch008 Intragroup accounting discrepancies

s.sch008 Tax-transparent investment entities: double counting

s.sch008 Adjustments for ultimate parent that is a flow-through entity

s.sch008 Qualifying current tax expense

s.sch008 In section 176 (amounts to be reflected in qualifying current...

s.sch008 (1) Section 182 (total deferred tax adjustment amount) is amended...

s.sch008 Intragroup transactions

s.sch008 In section 182 (total deferred tax adjustment amount), in subsection...

s.sch008 Tax equity partnerships: calculation of excess return for clawback

s.sch008 Cross-border allocation of deferred tax assets and liabilities

s.sch008 Application of the income inclusion rule to cases involving permanent establishments

s.sch008 Deferred tax assets and liabilities: exclusions

s.sch008 (1) Schedule 16 (transitional provision) is amended as follows.

s.sch008 (1) Schedule 16A (safe harbours) is amended as follows.

s.sch008 Post-filing adjustments of covered taxes

s.sch008 Securitisation companies

s.sch008 In Part 1 of Schedule 16A (qualifying domestic top-up tax...

s.sch008 Location of stateless entities

s.sch008 In Schedule 16A, in paragraph 7, at the end insert—...

s.sch008 Qualifying undertaxed profits tax

s.sch008 In section 256 (qualifying domestic top-up tax), omit subsection (5)....

s.sch008 (1) Section 237 (intermediate and partially-owned parent members) is amended...

s.sch008 (1) Section 257 (qualifying undertaxed profits tax) is amended as...

s.sch008 In Schedule 16A (safe harbours), in paragraph 2 (accredited qualifying...

s.sch008 (1) For the purposes of Part 3 of F(No.2)A 2023,...

s.sch008 Definition of “ownership interest”

s.sch008 REITs: domestic top-up tax

s.sch008 Domestic top-up tax: exchange rates

s.sch008 Domestic top-up tax: covered tax to include group relief payments

s.sch008 In subsection (8)— (a) after paragraph (a) insert—

s.sch008 Domestic top-up tax: allocation of CFC mobile income

s.sch008 Simplified calculations for non-material members

s.sch008 Elective qualifying domestic top-up taxes

s.sch008 Minor amendments

s.sch008 In section 132 (effective tax rate), in subsection (1), in...

s.sch008 In section 144 (adjustments for asymmetric foreign currency income and...

s.sch008 In section 197A (operating leases), in subsections (2) and (3),...

s.sch008 In section 210 (transfer of assets or liabilities from a...

s.sch008 In section 247 (timing of transfers of interests), in subsection...

s.sch008 (1) Section 267 (DTT excluded entities) is amended as follows....

s.sch008 In section 272 (determining top-up amounts of entity that is...

s.sch008 In section 273 (domestic top-up tax: determining top-up amounts of...

s.sch008 In Schedule 14 (administration of multinational top-up tax)—

s.sch008 In Schedule 16A (qualifying domestic top-up tax safe harbour election),...

s.sch008 In Schedule 15 (elections) in each of paragraphs 1(1) and...

s.sch008 In Schedule 16 (multinational top-up tax: transitional provision), after paragraph...

s.sch008 (1) In FA 1989, in section 178 (setting of rates...

s.sch008 Commencement

s.sch008 Other provision about permanent establishments

s.sch008 In section 159 (permanent establishment income and expense attribution), at...

s.sch008 (1) Section 232 (permanent establishments) is amended as follows.

s.sch008 After section 232 insert— Legal main entity distinct from main...

s.sch009 Income tax

s.sch009 (1) Section 809ZO (income tax charge where payment of trust...

s.sch009 Corporation tax on income

s.sch009 In section 939A (overview), in subsection (2), for “section 257A”...

s.sch009 In section 939B (relievable charity donations), in subsection (3)(b), for...

s.sch009 (1) Section 939C (tainted donations) is amended as follows.

s.sch009 Omit section 939D (circumstances in which financial advantage deemed to...

s.sch009 (1) Section 939E (certain financial advantages to be ignored) is...

s.sch009 (1) Section 939F (removal of corporation tax relief in respect...

s.sch009 After section 939F (but beneath the same italic heading) insert—...

s.sch009 Capital gains tax and corporation tax on chargeable gains

s.sch009 In section 809ZH (overview), in subsection (2), for “section 257A”...

s.sch009 Consequential amendments

s.sch009 In ITEPA 2003, in section 713 (donations to charity: payroll...

s.sch009 In ITTOIA 2005, in section 108 (gifts of trading stock...

s.sch009 (1) ITA 2007 is amended as follows.

s.sch009 In CTA 2009, in section 105 (gifts of trading stock...

s.sch009 In CTA 2010, in Schedule 4 (index of defined expressions),...

s.sch009 In section 809ZI (relievable charity donations), in subsection (3)(b), for...

s.sch009 (1) Section 809ZJ (tainted donations) is amended as follows.

s.sch009 Omit section 809ZK (circumstances in which financial advantage deemed to...

s.sch009 (1) Section 809ZL (certain financial advantages to be ignored) is...

s.sch009 (1) Section 809ZM (removal of income tax relief in respect...

s.sch009 After section 809ZM insert— Clawback of income tax relief where...

s.sch009 (1) Section 809ZN (income tax charge where gift aid is...

s.sch010 The winter fuel payment charge

s.sch010 Consequential amendments

s.sch010 (1) ITEPA 2003 is amended as follows.

s.sch010 (1) ITA 2007 is amended as follows.

s.sch010 Commencement

s.sch011 Before Schedule 1 to ITTOIA 2005 insert— Schedule A1 Carried...

s.sch011 TCGA 1992

s.sch011 ITA 2007

s.sch012 Introduction

s.sch012 Property moving between settlements

s.sch012 Scottish agricultural leases

s.sch012 Certain shares no longer eligible for 100% relief

s.sch012 Instalments and interest

s.sch012 Certificates of discharge

s.sch012 Temporary relaxation of ownership and occupation conditions

s.sch012 Application of section 124E in cases where the deceased dies before 6 April 2026

s.sch012 Commencement

s.sch012 Amendment of Schedule A1

s.sch012 Consequential amendments

s.sch012 Business property

s.sch012 Commencement

s.sch012 Agricultural property

s.sch012 100% relief allowance

s.sch012 100% trust relief allowance

s.sch012 Indexation of relief allowances

s.sch012 100% relief allowance where relief prevented by section 113A(2) or 124A(2)

s.sch012 Application of section 131 relief

s.sch012 Rate between ten-year anniversaries

s.sch013 Consequential provision

s.sch013 In FA 2006, in section 11, omit subsection (3).

s.sch013 In FA 2007, omit— (a) paragraph 4 of Schedule 1;...

s.sch013 In FA 2008, in Schedule 41, in the Table in...

s.sch013 In FA 2009, omit— (a) section 20;

s.sch013 In the Borders, Citizenship and Immigration Act 2009, in section...

s.sch013 In FA 2010, omit section 19.

s.sch013 In FA 2012, in Schedule 24, in paragraph 3—

s.sch013 In FA 2014— (a) omit sections 122 and 123 (and...

s.sch013 In FA 2016, in paragraph 4(2) of Schedule 18, omit...

s.sch013 In F(No.2)A 2017, in paragraph 2(1) of Schedule 17, omit...

s.sch013 In FA 1982— (a) in section 8, in subsection (1),...

s.sch013 In FA 2024, in the Table in section 32(1), omit...

s.sch013 Transitional and saving provision

s.sch013 In FA 1983, in section 5, omit subsection (1).

s.sch013 In FA 1986— (a) in section 6—

s.sch013 In F(No.2)A 1992, omit section 7.

s.sch013 In FA 1994, in section 12(2)(c) omit “Schedule 3 to...

s.sch013 In VATA 1994, in section 23A— (a) in subsection (2),...

s.sch013 In FA 1997— (a) in section 10 (gaming duty)—

s.sch013 In FA 2003, omit section 9.

s.sch014 Amendments of Part 2 of FA 2001

s.sch014 At the end insert— (8) A statutory instrument containing regulations...

s.sch014 In section 20 (originating sites), in subsection (1)(a), for “United...

s.sch014 In section 48 (interpretation of Part), in subsection (1), at...

s.sch014 Amendments of Aggregates Levy (General) Regulations 2002

s.sch014 In regulation 13 (which relates to tax credits)—

s.sch014 In consequence of the amendment made by paragraph 14(b), in...

s.sch014 Repeals: the levy register etc

s.sch014 Omit— (a) section 44 of FA 2001 (destination of receipts),...

s.sch014 Commencement

s.sch014 Paragraphs 16 and 17 come into force on the day...

s.sch014 Section 17 (exemption etc of quantity of aggregate) is amended...

s.sch014 In subsection (2), after paragraph (c) insert—

s.sch014 After subsection (3) insert— (3A) In subsection (2)(ca) the reference...

s.sch014 In subsection (7), at the appropriate place insert— “relevant Scottish...

s.sch014 Section 19 (commercial exploitation) is amended as follows.

s.sch014 In subsection (1)— (a) in paragraph (a), after “site” insert...

s.sch014 In subsection (5)— (a) the words from “the aggregate” to...

s.sch014 After subsection (5) insert— (5A) The Treasury may by regulations...

s.sch015 Penalties

s.sch015 Reviews and appeals

s.sch015 Other amendments

s.sch015 In section 1 of the Excise Duties (Surcharges or Rebates)...

s.sch015 In paragraph 11 of Schedule 5 to the Consumer Rights...

s.sch015 In paragraph 2(1) of Schedule 17 to F(No.2)A 2017 (disclosure...

s.sch015 In section 49 of TCTA 2018 in the definition of...

s.sch016 The goods specified by this Schedule are goods within a...

s.sch016 (1) In this Schedule “commodity code” means a code assigned...

s.sch017 (1) The Commissioners are responsible for the collection and management...

s.sch017 (1) The Commissioners may by regulations make provision about how...

s.sch017 (1) The Treasury may by notice set default values that...

s.sch017 (1) The Commissioners may by regulations make provision about how...

s.sch017 (1) The Commissioners may by regulations make provision about the...

s.sch017 General requirements

s.sch017 Directions

s.sch017 (1) This paragraph applies for the purpose of preventing the...

s.sch017 (1) This paragraph applies where a registered person is subject...

s.sch017 (1) Sub-paragraph (2) applies where— (a) an officer of Revenue...

s.sch017 Further provision about assessments under paragraphs 20 and 22

s.sch017 Time limits for assessments

s.sch017 Supplementary provision about repayment etc

s.sch017 (1) This paragraph applies where— (a) an amount has been...

s.sch017 Reimbursement arrangements

s.sch017 Assessment for excessive repayment

s.sch017 Supplementary assessments

s.sch017 Further provision about assessments under paragraphs 29 and 30

s.sch017 Time limit for assessments

s.sch017 (1) Schedule 41 to FA 2008 (penalties: failure to notify...

s.sch017 In Schedule 24 to FA 2021 (penalties for failure to...

s.sch017 (1) In the table in paragraph 1 of Schedule 24...

s.sch017 In Schedule 26 to FA 2021 (penalties for failure to...

s.sch017 (1) But a penalty is not payable under paragraph 38...

s.sch017 Penalties under paragraphs 38 or 39: administration and supplementary provision

s.sch017 (1) Sub-paragraph (2) applies where— (a) an officer of Revenue...

s.sch017 (1) Where an assessment is made under paragraph 42(1) or...

s.sch017 (1) An officer of Revenue and Customs assessing a penalty...

s.sch017 (1) An assessment under paragraph 42(1) or (3) may not...

s.sch017 Penalties under paragraphs 38 and 39: power to amend in light of inflation

s.sch017 Appealable decisions

s.sch017 Offer of a review to a person notified of a decision

s.sch017 Value of CBAM goods

s.sch017 Extension of time to accept or require review

s.sch017 The review: penalties under Schedule 24 to FA 2021

s.sch017 (1) If the conclusions of a review include conclusions reached...

s.sch017 Bringing of appeals

s.sch017 Further provision about appeals

s.sch017 (1) Anything that may or must be given, notified or...

s.sch017 In this Schedule, “the tribunal” means the First-tier Tribunal or,...

s.sch017 Returns

s.sch017 (1) A person who has made a return under paragraph...

s.sch017 Power to change accounting periods and deadlines

s.sch018 Sections 145 to 155 of CEMA 1979 (proceedings for offences,...

s.sch019 Provisional collection of CBAM

s.sch019 Information and inspection powers

s.sch019 Serial tax avoidance

s.sch019 Disclosure of tax avoidance schemes

s.sch020 (1) A tax adviser does not contravene section 223(1) (prohibited...

s.sch021 Appealable decisions

s.sch021 Temporary relief from suspension of registration pending review or appeal: other cases

s.sch021 Offer of review

s.sch021 No review after appeal to the tribunal

s.sch021 Bringing of appeals

s.sch021 Powers of tribunal

s.sch022 Schedule 38 to FA 2012 (tax agents: dishonest conduct) is...

s.sch022 In paragraph 9 (relevant documents)— (a) in sub-paragraph (1)—

s.sch022 In paragraph 13 (approval of file access notice by tribunal)—...

s.sch022 In paragraph 20 (appeal against file access notice)—

s.sch022 In the Part 4 heading, for “dishonest” substitute “sanctionable”.

s.sch022 For paragraph 26 and the italic heading before it (penalty...

s.sch022 In paragraph 27 (special reduction)— (a) in sub-paragraph (1)—

s.sch022 For the Schedule heading substitute “Tax advisers: sanctionable conduct”.

s.sch022 In paragraph 29 (assessment of penalties)— (a) in sub-paragraph (2),...

s.sch022 In paragraph 30 (deadline for assessment)— (a) in sub-paragraph (3)(a),...

s.sch022 In paragraph 31 (appeal against penalty)— (a) in sub-paragraph (1)(a),...

s.sch022 In paragraph 35 (power to change amount of penalties)—

s.sch022 In paragraph 37(1) (meaning of “tax”), after paragraph (la) insert—...

s.sch022 In paragraph 38— (a) in the definition of “client”—

s.sch022 Omit paragraph 39 (clients).

s.sch022 In paragraph 40 (loss of tax revenue), for “dishonest” substitute...

s.sch022 TMA 1970

s.sch022 In paragraph 1 (overview)— (a) in paragraph (a)—

s.sch022 Social Security Administration Act 1992

s.sch022 Social Security Administration (Northern Ireland) Act 1992

s.sch022 The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009

s.sch022 The Education (Student Loans) (Repayment) Regulations 2009

s.sch022 FA 2012

s.sch022 The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013

s.sch022 The Small Charitable Donations Regulations 2013

s.sch022 FA 2014

s.sch022 (1) For paragraph 2 and the italic heading before it...

s.sch022 (1) In the italic heading before paragraph 3, for “Dishonest”...

s.sch022 Omit Part 2 (establishing dishonest conduct).

s.sch022 In the Part 3 heading, for “agent’s” substitute “adviser’s”.

s.sch022 In paragraph 7 (circumstances in which power is exercisable)—

s.sch022 In paragraph 8(2)(a) (file access notice), for “agent” substitute “adviser”....

s.sch023 Provision of data to HMRC on an ongoing basis

s.sch023 Reasonable excuse

s.sch023 Double jeopardy

s.sch023 Failure to comply with time limit

s.sch023 Assessment of penalties

s.sch023 Time limits and treatment of penalties

s.sch023 Data within possession or power

s.sch023 Appeals

s.sch023 Power to change amount of penalties

s.sch023 Regulations

s.sch023 Application of provisions of TMA 1970

s.sch023 Crown application

s.sch023 Interpretation

s.sch023 Due diligence and record-keeping

s.sch023 Provision of data to persons other than HMRC

s.sch023 Notification to HMRC

s.sch023 Compliance

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Connected legislation

Instruments made under this Act. They carry the detail the Act delegates.

The Carbon Border Adjustment Mechanism (Emissions and Verification) Regulations 2026 SI 2026/995

The Finance Act 2026 (Scottish and Welsh Property Income Rates) (Appointed Day and Tax Year) Regulations 2026 SI 2026/1023

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.