Information & Inspection Powers: Penalties: What is the penalty: Failure, obstruction, concealment etc: Period to assess daily penalties
Daily penalties start from the day after the date on which the initial penalty was assessed. You will calculate them up to a date not later than the last working day before the daily penalty assessment is made.
You should not assess any daily penalties once the information notice has been complied with or the obstruction has ceased.
Des was issued with an initial penalty on 20 June 2010 for not providing documents to us. On 21 July 2010, as he has still not provided the documents, daily penalties for the previous 30 days at £20 are assessed. On 31 July 2010 Des provides the documents. No penalty is imposed for the last period of non-compliance, 21 July to 30 July inclusive.
If you think that there are exceptional circumstances that merit the assessment of daily penalties after compliance with the notice or inspection, make a report to Central Policy, Tax Administration Advice before taking any action.