Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

Data gathering: Details of power: Data-holder notice: Officer can allow further time

We may allow a data-holder extra time to comply with a data-holder notice.

If they comply with the data-holder notice within the extended time period then we will not charge

  • the initial fixed penalty, see CH29520, or
  • the daily default penalties, see CH29540.

The factors you should consider when deciding whether to allow further time for the data-holder to comply with the data-holder notice are covered in CH206490.

FA11/SCH23/PARA33