Information & Inspection Powers: Penalties: What is the penalty: Failure, obstruction, concealment etc: Increased daily penalties
We can apply to the tribunal to charge increased daily penalties for a failure to comply with an identity unknown notice where
- daily penalties have been charged, see CH26660, and
- the failure continues more than 30 days after the person was assessed for daily penalties, and
- the person has been told that we may apply to the tribunal to charge increased daily penalties.
If the tribunal approves increased daily penalties, then from a future date, the increased daily penalties are charged instead of the daily penalties.
Increased daily penalties only apply to failures to comply with identity unknown notices that begin on or after 1 April 2012.
Unlike the tax-related penalty, see CH26720, that requires application to the Upper Tribunal, see CH26740, increased daily penalties only require approval by the First-tier Tribunal.
The maximum increased daily penalty that can be charged is £1,000 a day, but see CH26710 for details on what the tribunal considers when deciding on the amount of increased daily penalty.
See CH26715 for the period for which increased daily penalties can be assessed.