CH152600 - Penalties for Failure to Pay on Time: Rules for specific taxes: Pay As You Earn (PAYE) and National Insurance Contributions (NIC): Penalties: monthly and quarterly tax periods - further penalties

If any amount of tax remains unpaid 6 months after the penalty date the person is liable to a further penalty of 5% of the tax that remains unpaid 6 months after the penalty date.

If any amount of tax remains unpaid 12 months after the penalty date the person liable to a further penalty of

  • 5% of the tax that remains unpaid 12 months after the penalty date.

»Ê¹ÚÌåÓýapp penalty date is the day after the due date.

Unlike the default penalty, the further penalties do apply to the first failure in a tax year.

Note that you have a further penalty even if there is no default penalty. This would occur where the first failure remains unpaid for 6 months.

See the examples at CH152700.

FA09/SCH56/PARA7

FA09/SCH56/PARA8