A6.345 Data notices—other provisionsThe 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 dateThe '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.
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.
**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.