The Penalties for Failure to Pay Tax (Schedule 26 to the Finance Act 2021) (Assessments) Regulations 2024
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2 Second penalty assessments
(1) HMRC may assess a penalty under paragraph 8 of Schedule 26 to the Finance Act 2021 (second penalty: tax remains due at end of 30 day period) before the end of the further penalty period, where the conditions in paragraph (2) are met. (2) The conditions in this paragraph are— (a) date A is later than (where it applies) date B, where “date A” and “date B” have the meanings given in paragraph 18 of Schedule 26 to the Finance Act 2021 (time limit for assessments), and (b) on a day that is 7 days before date A, the tax due has not yet been paid in full.
2 Second penalty assessments
(1) HMRC may assess a penalty under paragraph 8 of Schedule 26 to the Finance Act 2021 (second penalty: tax remains due at end of 30 day period) before the end of the further penalty period, where the conditions in paragraph (2) are met. (2) The conditions in this paragraph are— (a) date A is later than (where it applies) date B, where “date A” and “date B” have the meanings given in paragraph 18 of Schedule 26 to the Finance Act 2021 (time limit for assessments), and (b) on a day that is 7 days before date A, the tax due has not yet been paid in full.
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