CH183340 - Dishonest tax agents: file access notice: penalties for failing to comply: initial penalty
A person is liable to an initial penalty of £300 when they fail to comply with a file access notice by not providing all the required documents by the date specified in the notice.
»Ê¹ÚÌåÓýapp person can only be liable to one initial penalty for each file access notice, even if the file access notice requests many required documents.
Failing to comply with a file access notice also includes concealing, destroying or otherwise disposing of a required document, or arranging for the required document to be concealed, destroyed or disposed of, see CH183420.
A required document is a document requested in a file access notice, but see CH182200 for a more detailed description.
See CH183360 for an example.