V5.360A Information/data-holder notices: failure to provide information and obstruction of inspection
With effect from 1 April 20091, HMRC's powers under VATA 1994 Sch 11 relating to the inspection of premises, the production of documents and the furnishing of information were replaced by similar powers contained in FA 20082. The purpose of the change was to provide HMRC with a range of powers which could be applied consistently over the main taxes which they administer3.
Consequently the related penalties (see V5.352) were also replaced by penalty provisions contained in FA 2008 Sch 36 Part 7.
HMRC's data-gathering powers were further extended with effect from 1 April 2012, when legislation relating to “data-holder notices” (see V5.234) came into force.
Information notices — standard penalty
A person who—
(i) fails to comply with an information notice4;
(ii) conceals, destroys or otherwise disposes of a document that is the subject of an information notice addressed to him;
(iii) conceals, destroys or otherwise disposes of a document which he has been notified by an officer of Revenue and Customs is, or is likely to be, the subject of an information notice addressed to him: or
(iv) deliberately obstructs an officer of Revenue and Customs in the course of an inspection5
is liable to a penalty of £3006.
Failure to comply with an information notice does not give rise to a penalty if the failure relates to a time limit which is extended by an officer of Revenue and Customs, and that extended time limit is complied with7.
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