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Failure to keep records

A site operator who fails to keep and preserve required records may be liable to a penalty not exceeding £3,000¹.

Failure to submit returns on time

A site operator who fails to make a return on or before the filing date may be liable to a penalty². The amount of the penalty depends upon a number of circumstances:

1. Ìý

   •ÌýÌýÌýÌý penalty for first failure to make a return is £100³

2. Ìý

   •ÌýÌýÌýÌý penalty for multiple failures to make returns within 12 months of first failure⁴

3. Ìý
   1. Ìý

      –ÌýÌýÌýÌý £200 for the first default in the penalty period

   2. Ìý

      –ÌýÌýÌýÌý £300 for the second default

   3. Ìý

      –ÌýÌýÌýÌý £400 for the third default

If, after six months a return has not been made a penalty may be levied which is the greater of (RSTPA 2014, s 166):

1. Ìý

   •ÌýÌýÌýÌý 5% of any liability that should have been declared on the return, and

2. Ìý

   •ÌýÌýÌýÌý £300

If