SolvedCH183340 | Dishonest tax agents: 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 when they fail to comply with a file access notice by not providing all the required documents by the date specified in the notice.
The person can only be liable to one initial penalty for each file access notice, even if the file access notice requests many required documents.
Failing 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 CH183420.
A required document is a document requested in a file access notice, but see CH182200 for a more detailed description.
See CH183360 for an example.