Supporting Guidance: business records checks: penalties: overview
Business Records Checks (BRC) are not about penalties, they are about behavioural change.
The aim is to:
- positively influence customer behaviour
- encourage businesses to improve their record keeping procedures and
- help customers to comply with their statutory record keeping obligations.
You should encourage customers, and their representatives, to assist you in carrying out the BRC as promptly as possible.
However penalties may be incurred by the customer if they:
- fail to comply with an information or inspection notice - see CH26100
- fail to comply with a tribunal approved notice - see CH26240
- continue to keep inadequate records having been given a full opportunity to bring their records to an adequate standard - see CH219100.