How to do a compliance check: penalties for failure to comply with notices: Schedule 23 increased daily penalties
You can apply to the tribunal to impose increased daily default penalties under Sch 23 FA11 where the initial and daily default penalties have not been effective in getting the data you require.
Before asking the tribunal to increase the daily penalties, you must ensure
- the data-holder has been assessed with a initial fixed penalty of £300 - see CH270100, and daily default penalties - see CH270200.
30 days have passed since the data-holder was last assessed with the daily default penalty and they still have not complied with the notice
- the data-holder has been told that you are making an application to the tribunal for increased daily penalties.
If the tribunal decides to increase the daily default penalty, see CH29550 for details on tribunal decision. You must inform
- the data-holder of the increased daily default penalty amount, and the date from when the new increased penalty will be charged if they still have not complied with the notice by that date
- the Strategic Accounting Framework Environment (SAFE) of the new amount - see CH270500.