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HMRC internal manual

Compliance Handbook

Data gathering: Penalties: Daily default penalties

Where we have assessed an initial fixed penalty, see CH29520, and the person still does not comply with the data-holder notice, they are liable to daily default penalties.

Daily default penalties can be charged for each day that the failure continues.

Daily default penalties can be for an amount of up to £60 per day.

We do not need tribunal approval to charge daily default penalties.

The tribunal may allow us to impose an alternative increased daily default penalty, see CH29550.

See CH29700+ for guidance and examples on assessing the penalties.