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Home / De-Voil /Part V5 Compliance, enforcement and appeals /Division V5.2 Duties, records and control /Requirement to publish tax strategy / V5.219 Requirement to publish tax strategy—penalties for non-compliance
Commentary

V5.219 Requirement to publish tax strategy—penalties for non-compliance


Part V5 Compliance, enforcement and appeals

The head of a UK qualifying group, the head of a UK sub-group, a UK qualifying company or a qualifying UK partnership is liable to penalties as follows1:

  1. Ìý

    (a)ÌýÌýÌýÌý a penalty of £7,500 where there is a failure to publish a tax strategy which complies with the legislation described above

  2. Ìý

    (b)ÌýÌýÌýÌý a penalty of £7,500 where the requirement to maintain publication for the appropriate period is not met

Only one liability to a penalty under (a) arises in respect of each financial year, unless the failure

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