CH177350 | Sanctionable conduct by tax advisers: file access notice: penalties for inaccuracies: Overview

A person is liable to a penalty of up to £3,000 if, in response to a file access notice, the person provides a document that contains an inaccuracy.

However, the person is only liable to a penalty if:

The maximum penalty is £3,000 but we would only consider that amount for very serious cases of deliberate inaccuracy. Inaccuracies assessed as careless should typically attract a lesser penalty than inaccuracies assessed as deliberate.

Where a document contains more than one inaccuracy, a penalty is payable for each inaccuracy.

We will not assess a penalty for giving us an inaccurate document if the person

FA12/SCH38/PARA 25A