Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
, see all updates

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.