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Contents

Official guidance
Compliance Handbook

CH177000 · Sanctionable conduct by tax advisers: file access notice

  • CH177010 · Overview
  • CH177020 · Power to access a tax adviser's files
  • CH177060 · Meaning of reasonable grounds to suspect
  • CH177080 · Power to access tax adviser's files from third parties
  • CH177100 · When to issue a file access notice
  • CH177110 · What are relevant documents
  • CH177120 · What are relevant documents - examples
  • CH177130 · What the file access notice must contain
  • CH177140 · Sanctionable conduct by tax advisers: file access notice: approval by tribunal
  • CH177150 · Documents and information that cannot be requested: overview
  • CH177160 · Sanctionable conduct by tax advisers: file access notice: documents and information that cannot be requested: not in a person's possession or power
  • CH177170 · Documents and information that cannot be requested: appeal material
  • CH177180 · Documents and information that cannot be requested: personal records
  • CH177190 · Documents and information that cannot be requested: journalistic material
  • CH177200 · Documents that cannot be requested: old documents
  • CH177210 · Documents and information that cannot be requested: privileged communications
  • CH177220 · Power to copy records
  • CH177230 · Power to retain records
  • CH177240 · Appeal against a file access notice: document holder is a tax adviser
  • CH177250 · Appeal against a file access notice: document holder is not a tax adviser
  • CH177260 · Appeals against a file access notice: actions available to tribunal
  • CH177270 · Penalties for failing to comply: overview
  • CH177280 · Penalties for failing to comply: time limits
  • CH177290 · Penalties for failing to comply: initial penalty
  • CH177300 · Penalties for failing to comply: initial penalty - example
  • CH177310 · Penalties for failing to comply: daily penalties
  • CH177320 · Penalties for failing to comply: daily penalties - example
  • CH177330 · Failure to comply with a file access notice: reasonable excuse
  • CH177340 · Penalties for failing to comply: offence of concealment in connection with a file access notice
  • CH177350 · Penalties for inaccuracies: Overview
  • CH177360 · Penalties for an inaccuracy: amount of the penalty
  • CH177370 · Penalties for inaccuracies: Time limits
  1. Sanctionable conduct by tax advisers: file access notice: contents
  2. Sanctionable conduct by tax advisers: file access notice: Penalties for inaccuracies: Time limits

CH177370 | Sanctionable conduct by tax advisers: file access notice: Penalties for inaccuracies: Time limits

From HM Revenue & Customs · Compliance Handbook

The assessment of a penalty for providing, in response to a file access notice, a document that contains an inaccuracy must be made within 12 months of the date on which the person provided the inaccurate document to us.

FA12/SCH38/PARA30

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