A6.345 Data notices—other provisions

Administration and compliance

A6.345 Data notices—other provisions

A6.345 Data notices—other provisions

The Treasury may by regulations change the fixed and maximum penalty levels if there is a change in the value of money1. Any such changes will not apply to:


    •     a failure which began before the regulations came into force, or


    •     an inaccuracy in any data or document provided to HMRC on or before that date

The 'double jeopardy' rule applies; a person cannot be penalised under FA 2011, Sch 23 if he has been convicted of an offence in relation to the failure or action in question2.

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