Related Commentary  Related Cases

421JC(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”).

421JC(2)  The person is liable for a penalty of £100.

421JC(3)  If the personʼs 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.

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