Allocated to (Payments/credits)

For the selected payment or credit, this lists each liability against what it's been allocated to. For a detailed breakdown of each allocation, please follow the appropriate link within this column. For a general explanation of an individual description, please select it from the list below.
First Payment on Account
Second Payment on Account
Balancing payment
Enquiry amendment
Tax return amendment
Revenue assessment
Amount no longer included in tax code
Revenue determination
First surcharge for late payment
Second surcharge for late payment
First penalty for late tax return
Second penalty for late tax return
First penalty for late partnership tax return
Second penalty for late partnership tax return
Penalty 

For return years 2010-11 onwards 

Late Filing Penalty
Partnership Late Filing Penalty
Daily Penalty
Partnership Daily Penalty
6 Month Late Filing Penalty
Partnership 6 Months Late Filing Penalty
12 Months Late Filing Penalty
Partnership 12 Months Late Filing Penalty
30 Days Late Payment Penalty
6 Months Late Payment Penalty
12 Months Late Payment Penalty
 

Late Filing Penalty
For tax return years 2010-11 onwards, if the return is not filed by the due date a late filing penalty of £100 is charged. The penalty charge is a fixed amount and will not be reduced (capped) because the tax liability is less than the penalty, or there is no tax liability or a refund is due.
 

Partnership Late Filing Penalty
For tax return years 2010-11 onwards, if the Partnership return is not filed by the due date a late filing penalty of £100 is charged on each partner.
 

Daily Penalty
For tax return years 2010-11 onwards, if the return is not filed three months after the return due date, daily penalties start to accrue. Daily penalties are charged at £10 per day up to a maximum of 90 days. If the return is filed during the 90 days, the £10 per day daily penalty is charged up to and including the date the return was filed.
 

Partnership Daily Penalty
For tax return years 2010-11 onwards, if the Partnership return is not filed three months after the return due date, daily penalties start to accrue. Daily penalties are charged at £10 per day up to a maximum of 90 days on each partner within the Partnership. If the return is filed during the 90 days, the £10 per day daily penalty is charged up to and including the date the return was filed.

6 Months Late Filing Penalty
For tax return years 2010-11 onwards, if the return is not filed 6 months after the return due date, a late filing (tax geared) penalty is charged.

The penalty is the greater of £300 or 5% of the amount of the tax due on the tax return or from a determination.

Partnership 6 Months Late Filing Penalty
For tax return years 2010-11 onwards, if the Partnership return is not filed 6 months after the return due date, a late filing (tax geared) penalty is charged on each partner within the Partnership.

The penalty is the greater of £300 or 5% of the amount of the tax due on the tax return or from a determination.

12 Months Late Filing Penalty
For tax return years 2010-11 onwards, if the return is not filed 12 months after the return due date, a late filing (tax geared) penalty is charged.

The penalty is the greater of £300 or 5% of the amount of the tax due on the tax return or from a determination.

Partnership 12 Months Late Filing Penalty
For tax return years 2010-11 onwards, if the Partnership return is not filed 12 months after the return due date, a late filing (tax geared) penalty is charged on each partner within the Partnership.

The penalty is the greater of £300 or 5% of the amount of the tax due on the tax return or from a determination.

30 Days Late Payment Penalty
For tax return years 2010-11 onwards a first late payment penalty is imposed where a liability is outstanding more than 30 days after it's due date.

This first amount is 5% of the amount that was outstanding 30 days after it was due.

6 Months Late Payment Penalty
For tax return years 2010-11 onwards a second late payment penalty is imposed where a liability is outstanding more than 30 days plus 5 months after it's due date.

This second amount is 5% of the amount that was outstanding 30 days plus 5 months after it was due.

12 Months Late Payment Penalty
For tax return years 2010-11 onwards a third late payment penalty is imposed where a liability is outstanding more than 30 days plus 11 months after it's due date.

This third amount is 5% of the amount that was outstanding 30 days plus 11 months after it was due.