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.