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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
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Data gathering: Penalties: Initial fixed penalty

If the person ‘fails to comply’ with a data-holder notice, they are liable to an initial fixed penalty of £300.

‘Failing to comply’ with a data-holder notice means not providing the relevant data by the date stated on the data-holder notice. Failing to comply also includes

  • concealing, destroying or otherwise disposing of a ‘material document’, or
  • arranging for a material document to be concealed, destroyed or otherwise disposed of.

See CH29530 for guidance on what is a ‘material document’, and see CH29700+ for guidance and examples on assessing penalties.