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HMRC internal manual

Compliance Handbook

Penalties for Failure to Notify: Types of failure to notify: The three types of failure

A person who fails to notify, see CH71220, by the deadline for the relevant obligation, see CH71300, may be liable to a penalty. See CH71500 if the person has a reasonable excuse for the failure.

There are three types of failure to notify. The failure to notify may be

  • deliberate and concealed, see CH72120
  • deliberate but not concealed, see CH72160, or
  • non-deliberate, see CH72200.

Penalties for failure to notify are designed to address the behaviour that caused the failure. The more serious the behaviour the higher the possible penalty will be.

Within the deliberate category the law provides for higher penalties in the most serious cases where the person has not merely failed to notify us but has also taken steps to conceal the need to notify.