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HMRC internal manual

Compliance Handbook

Information & Inspection Powers: Penalties: What is the penalty: Failure, obstruction, concealment etc: Initial penalty

The initial penalty is a fixed amount of £300.

This is the first penalty you will assess, see CH26800, where a person

  • fails to comply with an information notice, see CH26220, or
  • deliberately obstructs an officer in the course of an inspection that has been approved by the First-tier Tribunal, see CH26240, or
  • conceals, destroys or disposes of documents

    • required by an information notice, or
    • that they have been notified are, or are likely to be, required by an information notice, see CH26260.

Operational guidance on the £300 penalty is at CH270100.