[421JC Penalties for late returns]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[421JC  Penalties for late returns]

[(1)     This section applies if a person fails to give a return under section 421JA for a tax year (containing, or accompanied by, all required information) on or before the date mentioned in section 421JA(4)(b) (“the date for delivery”).

(2)     The person is liable for a penalty of £100.

(3)     If the person's failure continues after the end of the period of 3 months beginning with the date for delivery, the person is liable for a further penalty of £300.

(4)     If the person's failure continues after the end of

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