Penalties - failure to comply with a formal information notice
Anyone who fails to comply with a Formal Information Notice is liable to a penalty.
The penalties for failing to provide any information or document are
- a sum not exceeding £300 for each failure (which is determined by the First-tier Tribunal, and
- a continuing penalty not exceeding £60 per day which is determined by an authorised officer, if the failure continues after an initial penalty has been determined by the First-tier Tribunal.
Sections 11(1)(b) and 11(2) of the Employment Act 2002(EA2002)
Articles 12(1)(b) and 12(2) of the Employment (Northern Ireland) Order 2002 (E(NI)O2002)
Section 9 of the National Insurance and Statutory Payments Act 2004 (NICs & SPA 2004)
Section 10 of the National Insurance and Statutory Payments Act 2004 (NICs & SPA 2004)
Continuing daily penalties cannot be determined after the failure has been made good.