CH271100 - How to do a compliance check: penalty for an inaccuracy in response to notices: introduction and scope
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Guidance at CH26280 sets out the circumstances when a person may have to pay a penalty under Paragraph 40A of Schedule 36 Finance Act 2008 and Schedule 23 of Finance Act 2011:
- giving HMRC inaccurate information, or
- giving HMRC a document containing an inaccuracy and not telling us about it when responding to a notice
The maximum penalty is £3000 for each inaccuracy, see CH26780.
The relevant notices in SEES will contain a warning that inaccurate responses can be penalised in this way.
This part of the guidance tells you about: