CH177290 - Sanctionable conduct by tax advisers: file access notice: penalties for failing to comply: initial penalty
A person is liable to an initial penalty of £300 if they fail to comply with a file access notice. Failure to comply with a notice means that the person, without reasonable excuse, did not provide the required documents within the timeframe specified in the notice.
Failure 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 CH177340.
The person can only be liable to one initial penalty for each separate file access notice, even if the file access notice requests multiple required documents
A required document is a document requested in a file access notice but see CH177340 for a more detailed description.
See CH177300 for an example.