V5.323 Penalty For Failure To Provide The Contact Details Of A Debtor

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Commentary

Part V5 Compliance, enforcement and appeals

HMRC may require a third party to provide 'contact details' of a person who is a debtor of HMRC. For commentary regarding this power, please refer to V5.234.

A person who fails to comply with a notice requiring the contact details of a debtor is liable to a penalty¹.

Assessment

HMRC may assess the amount due by way of penalty and must notify

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