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The late payment penalty provisions divide into two broad categories: those for annual or occasional liabilities, eg income tax and capital gains tax, and those for more regular payments, eg payments of PAYE and of tax deducted under the construction industry scheme (CIS). By reference to the table in A4.561, if any of the tax due under the return etc listed in the middle column has not been paid on or before the date stated in the right-hand column (the 'penalty date'), a penalty calculated as a percentage of that unpaid tax is chargeable (unless, in the case of PAYE, the PAYE regulations provide for a later date¹).

Thereafter, further tax-geared penalties in respect of any remaining unpaid tax may be imposed at specified intervals. For all currently applicable taxes, apart from payments under PAYE or CIS regulations or of apprenticeship levy (for which see below), escalating penalties are chargeable at a fixed rate based on the amount of tax unpaid, or still unpaid, at any of three statutory dates.

See A4.563 for reasonable