Confused as to what penalty applies and when because you are baffled by Statutory Instruments (SIs)? HM Revenue & Customs (HMRC) have published a "Road Map".

The Road Map sets out what of HMRC's new Powers and Deterrents regime has been enacted and what is expected to be in enacted shortly. Tax geeks will be happy to note that the map also lists the SIs which enact the various provisions.

The Map clears up the vexing question as to when the new provisions for Penalties for Failure to make a return apply. Still not enacted in this respect are these penalties for CIS. The new rules for that scheme are officially postponed until Autumn 2011.

We are continuing to update our Tax Agent Penalty Planner for the changes. Our planner tells you what penalty applies for the different taxes and returns and when.