If a return or other document remains outstanding after 6 months and 12 months from when it was due, the person is liable to a penalty that is calculated as a percentage of the tax liability of the outstanding return. This is known as a tax-geared penalty.

Occasional returns and returns for periods of 6 months or more attract tax-geared penalties if they are outstanding

after 6 months, see CH62140, and

after 12 months – not involving an offshore matter, see CH62240, or

after 12 months – involving an offshore matter, see CH62260+.

CIS returns attract tax-geared penalties if they are outstanding

after 6 months, see CH62380, and

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