A4.540 Penalties for failure to notify liability—harmonised regime
Under the harmonised penalty regime, penalties for failure to comply with statutory obligations requiring a person to notify HMRC of a liability to tax apply across a range of taxes1. As far as direct taxes are concerned, the applicable taxes and the date these penalties came into force are as follows:
| Failure to notify liability to: | Commencement date: obligation arising on or after: | Commencement provision and further reading |
| Income tax and capital gains tax (obligation under TMA 1970, s 7) | 1 April 20102 | SI 2009/511
See E1.202. |
| Corporation tax (obligation under FA 1998, Sch 18, Pt I, para 2) | 1 April 20103 | SI 2009/511
See D1.302. |
| Diverted profits |
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