Section 108 — Further provision about penalties
Extent: E+W+S+N.I.
This version in force from 2026-04-07
Snapshot: 2026-08-24
Reproduced from legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). Amendments made after 2026-08-24 may not be reflected — always check the official text .
(1) The Secretary of State may by directions specify circumstances in which a notice of underpayment is not to impose a requirement to pay a penalty.
(2) A direction under subsection (1) may be amended or revoked by a further direction.
(3) A notice of underpayment that imposes a requirement to pay a penalty must—
(a) specify the amount of the penalty,
(b) state how that amount was calculated, and
(c) specify the date by which the penalty must be paid.
(4) In a case where a notice of underpayment imposes a requirement on a person to pay a penalty, if the person, before the end of the period of 14 days beginning with the day on which the notice is given—
(a) pays (or has paid) the required sum specified in the notice of underpayment, and
(b) pays at least half the penalty,
the person is to be regarded as having paid the penalty.
(5) Any penalty received by the Secretary of State in accordance with section 107 is to be paid into the Consolidated Fund.