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