Commentary

V5.360 Failure to provide access to computer records

Part V5 Compliance, enforcement and appeals

V5.360 Failure to provide access to computer records

V5.360 Failure to provide access to computer records

A person who obstructs the exercise of a power conferred by FA 2008 s 114 (information and inspection powers in relation to computers and computer records), or fails to comply with a requirement under FA 2008 s 114(5) (the provision of reasonable assistance to access, inspect and check operation of a computer) is liable to a penalty of £3001.

Assessment

HMRC may assess the penalty and notify the person concerned. Such an assessment must be made2 within 12 months of the date on which the person became liable to the penalty3.

The penalty must

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