Commentary

A6.340 Failure to comply with a data notice

Administration and compliance

A6.340 Failure to comply with a data notice

Penalties relating to data notices

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.  

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

  2.  

    •     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.

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