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HMRC internal manual

Compliance Handbook

Data gathering: Penalties: Other penalty issues: Enforcement of penalties

Penalties for failing to comply with a data-holder notice must be paid within 30 days. The 30-day period begins 

  • on the date when the data-holder is notified of the penalty, or
  • if the data-holder appealed against the decision, then on the date when that the appeal is finally determined or withdrawn.

A penalty assessment may be enforced as if it were an assessment of income tax.

The data-holder does not have to pay the penalty before making an appeal.