Penalties relating to data noticesA6.340 Failure to comply with a data noticeFixed penaltyThere is an initial fixed penalty of £300 for failure to comply with a notice1. Failure includes2: • concealing, destroying or otherwise disposing of a material document, or • arranging for any such concealment, destruction or disposalFailure 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.
There is an initial fixed penalty of £300 for failure to comply with a notice1. Failure includes2:
• concealing, destroying or otherwise disposing of a material document, or
• 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.
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.