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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

Data gathering: Penalties: Other penalty issues: Overview

A penalty assessment for failing to comply with a data-holder notice is enforced as if it were an assessment of income tax.

The Treasury has the power to change the amount of the

  • initial fixed penalty
  • daily default penalty
  • increased daily default penalty, and
  • penalty for inaccurate information or documents.

Any changes to these amounts will be made by regulations.

We cannot charge a penalty for failing to comply with a data-holder notice if the data-holder has been convicted of an offence connected to the failure.

FA11/SCH23