SolvedCH177290 | Sanctionable conduct by tax advisers: file access notice: penalties for failing to comply: initial penalty
From HM Revenue & Customs · Compliance Handbook
A person is liable to an initial penalty of £300 if they fail to comply with a file access notice. Failure to comply with a notice means that the person, without reasonable excuse, did not provide the required documents within the timeframe specified in the notice.
Failure to comply with a file access notice also includes concealing, destroying or otherwise disposing of a required document, or arranging for the required document to be concealed, destroyed or disposed of, see .
The person can only be liable to one initial penalty for each separate file access notice, even if the file access notice requests multiple required documents
A required document is a document requested in a file access notice but see for a more detailed description.
See for an example.