A4.550 Harmonised regime for late filing penalties
Under the harmonised penalty regime, penalties for failure to make a return on time (the 'late filing penalty') apply across a range of taxes1. For direct tax returns, these penalties came into force on the following dates:
| Late filing (failure to make returns on time) | Commencement date | Commencement provision |
| Income tax self assessment returns (see A4.552)2 | 6 April 2011 | SI 2011/702, art 2 |
| Class 4 national insurance contributions (see E8.319) | 6 April 2011 | SSCBA 1992, s 16(1)(c) |
| Student loan repayments due under self assessment returns | 6 April 2011 | SI 2009/470, reg 40(1), (2) |
| Class 2 national insurance contributions (see E8.305A) | 6 April 2015 | SSCBA 1992, s 11A |
| Pension scheme |
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