Information Powers: SA & CTSA Enquiry powers: Failure to comply with a notice
This guidance only applies to information notices issued on or before 31 March 2009.
After 31 March 2009 you cannot issue notices under TMA70/S20, TMA70/S19A, FA98/SCH18/PARA27 or TMA70/SCH1A/PARA6. You must instead use the information powers in FA08/SCH36, see CH20000+
If your notice has been issued on or before 31 March 2009 and has not been complied with, you should consider the imposition of an initial penalty and subsequently daily penalties EM4700+.
However if part of the information has been supplied, you should pursue penalties where
- that information is not sufficient to enable the enquiry to be moved forward to settlement, or
- the missing information is likely to be of significance in establishing omissions.