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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
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Dishonest tax agents: file access notice: penalties for failing to comply: initial penalty - example

We issued a conduct notice to Mr Kalpar. We then issued a file access notice to him on 4 September 2014, requesting the working papers for several of his clients who operated certain trading activities.

The file access notice requested Mr Kalpar to provide certain documents by 4 November 2014.

Mr Kalpar did not provide us with all the required documents by 4 November 2014.

We could charge the initial penalty of £300 after 4 November 2014.