Tax penalties: direct tax: failure penalties
Note: this resource is being reviewed in the light of the Finance Act 2015. For further information about that Act, see Legal update, Finance Bill 2015 receives Royal Assent.
This is one of a series of notes on tax penalties. It deals with the direct tax penalty regime for failures, including penalties for failing to pay tax on time or to file a return by the filing date. For an introduction to tax penalties generally, see Practice note, Tax penalties: overview.