CH177300 - Sanctionable conduct by tax advisers: file access notice: penalties for failing to comply: initial penalty - example
We issued a file access notice to Sara, a tax adviser, on 30 September 2027. The notice requested the working papers for several of her clients who operated certain trading activities.
The file access notice requested Sara to provide certain documents by 30 October 2027.
Sara did not provide us with all the required documents by 30 October 2027.
We may charge Sara an initial penalty of £300 after 30 October 2027.