Schedule 9ZF, Part 2, paragraph 13A

Schedule 26 to FA 2021 (penalties for failure to pay tax) has effect subject to the following modifications. Paragraph 1(1) has effect as if in the table headed “Value added tax”, after item 1 there were inserted— Paragraph 1(2) has effect as if— the words from “annual” to the end became paragraph (a), and after that paragraph there were inserted— terms used in entries 1A and 1C that are also used in Schedule 9ZD to VATA 1994 have the meanings given in that Schedule, and terms used in entries 1B and 1D that are also used in Schedule 9ZE to VATA 1994 have the meanings given in that Schedule Paragraph 3 has effect as if— after sub-paragraph (2) there were inserted— An assessment or determination is also made by HMRC in default of a return if it is made where— a person is required to submit an OSS scheme return or a relevant non-UK return (within the meanings of Schedule 9ZD to VATA 1994) or a relevant special scheme return (within the meaning of Schedule 9ZE to VATA 1994), that person fails to submit the return on or before the date by which it is required to be submitted, and if the return had been submitted as required the return would have shown that an amount falling within item 1A, 1B, 1C or 1D of the table in paragraph 1 headed “Value added tax” was due and payable. in sub-paragraph (3), after “(2)” there were inserted “or (2A)”.

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Source: legislation.gov.uk · retrieved 2026-07-28