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.