Information Powers: TMA70/S20: Non-Compliance with a Notice
The Tribunal Procedure (First-tier Tribunal)(Tax Chamber) Rules 2009/Rule 21
Where there has been partial compliance with the notice you should pursue penalties where
- the information provided 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.
Where the recipient of the Section 20 notice refuses to comply with it on the grounds that the reasons for the officer’s application for consent to the notice have been unreasonably excluded from the written summary required by Section 20(8E), they should be informed that these do not constitute valid grounds for refusal to comply.
You start proceedings for recovery of penalties under section 98(1)(i) for Section 20 failures by sending an originating application notice to the tribunal, see ARTG7540.
Where a penalty for failure to comply with a Section 20 notice is imposed under TMA70/S98(1) details of the penalty should be entered onto SAFE by the SAFE Nominee for collection, see EM5254 and AH3855.