Commentary

A6.341 Inaccurate information supplied in response to a data notice

Administration and compliance

A6.341 Inaccurate information supplied in response to a data notice

A6.341 Inaccurate information supplied in response to a data notice

A data-holder will be liable to a penalty not exceeding £3,000 if inaccurate data is provided and1:

  1.  

    •     the inaccuracy is due either to a failure by the data-holder to take reasonable care or to a deliberate act on his part

  2.  

    •     the data-holder knows of the inaccuracy at the time the data is provided but does not inform HMRC at that time, or

  3.  

    •     the data-holder discovers the inaccuracy some time later and fails to take reasonable steps to inform HMRC

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