½Û×ÓÊÓÆµ

Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.3 HMRC powers /Penalties relating to data notices / A6.340 Failure to comply with a data notice
Commentary

A6.340 Failure to comply with a data notice

Administration and compliance

A6.340 Failure to comply with a data notice

Fixed penalty

There is an initial fixed penalty of £300 for failure to comply with a notice1. Failure includes2:

  1. Ìý

    •ÌýÌýÌýÌý concealing, destroying or otherwise disposing of a material document, or

  2. Ìý

    •ÌýÌýÌýÌý arranging for any such concealment, destruction or disposal

Failure to comply with a time limit does not give rise to a penalty if an extended time limit allowed by an HMRC officer is complied with3.

A document is a material document if a data-holder has received a notice in respect of it, or data contained in it4. This

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 15:45