CH179010 | Sanctionable conduct by tax advisers: how to process a penalty: overview

We may issue a penalty assessment when a person has become liable to

• a penalty for failing to comply with a file access notice,

• a penalty for providing inaccurate information in response to a file access notice, or

• a penalty for sanctionable conduct.

We can only issue an assessment for a sanctionable conduct penalty if we have already issued a conduct notice to the person.

We will tell the person

• how we calculated the penalty

• what they owe, and

• when and how they must pay it.

There are time limits for issuing a penalty assessment. The enforcement rules that apply to income tax also apply to the penalty assessment.

FA12/SCH38/PARA29 as amended

FA12/SCH38/PARA30 as amended

FA12/SCH38/PARA32