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HMRC internal manual

Compliance Handbook

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

We issued a conduct notice to Mr Turner. We then issued a file access notice to him on 3 March 2015 requesting the working papers for a selection of his clients going back three years, when he commenced business.

The file access notice requested Mr Turner to provide the documents by 15 May 2015.

Mr Turner did not provide all the required documents by 15 May 2015 so we charged him an initial penalty of £300 on 29 May.

If Mr Turner still fails to comply with the file access notice we will consider charging daily penalties. Although we would allow a period of grace to see whether the initial penalty prompts compliance, we can charge daily penalties from 30 May 2015, being the day after the initial penalty. We can charge daily penalties of up to £60 for that and each subsequent day that he fails to comply with the file access notice.

FA12/SCH38/PARA23