»Ê¹ÚÌåÓýapp

If a data-holder fails to comply with a data-holder notice, they may become liable to

• initial fixed penalty,
• daily default penalties, or
• inaccuracy penalties.

»Ê¹ÚÌåÓýapp tribunal may also decide to allow the use of increased daily default penalties.

When we assess a penalty, we send the data-holder a penalty assessment notice.

»Ê¹ÚÌåÓýapp assessment notice tells the data-holder what they owe and when they must pay it. »Ê¹ÚÌåÓýapp penalty is enforceable as if it were income tax charged on an assessment. It does not matter which tax the data-holder notice relates to, all penalties are enforced using the income tax system.

FA11/SCH23/PARA35