Dishonest tax agents: file access notice: penalties for failing to comply: overview
A person is liable to penalties if they fail to comply with a file access notice, see CH182540.
A file access notice can be issued to people who are not tax agents, see CH182570, therefore the penalties for not complying with a file access notice can also apply to people who are not tax agents.
A person is liable to an initial penalty of £300 when they fail to comply with a file access notice, see CH183340.
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.
If the failure to comply continues after the initial penalty is charged, then daily penalties of up to £60 per day can be charged for as long as the failure continues, see CH183380.
We will not charge initial or daily penalties if we allow the person more time to comply with the file access notice and they comply with the file access notice within that additional time, see CH183335.
A person will not be liable to initial or daily penalties if that person has a reasonable excuse for not complying with the file access notice, see CH183500. Initial and daily penalties cannot be reduced due to the person making a disclosure, see CH184140.