Commentary

V5.360C Failure to provide debtor's contact details

Part V5 Compliance, enforcement and appeals

V5.360C Failure to provide debtor's contact details

V5.360C Failure to provide debtor's contact details

Penalty

A person who fails to comply with a notice requiring the contact details of a debtor under FA 2009 s 97, Sch 49 (see V5.234) is liable to a penalty of £3001.

Assessment

HMRC may assess the amount due by way of penalty and must notify such an assessment to the person concerned2. An assessment must be made within 12 months of the later of3

  1.  

    (i)     the end of the period on which a notice of appeal against the notice could be given and the inaccuracy first came to the attention of HMRC, and

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