SolvedCH183380 | Dishonest tax agents: file access notice: penalties for failing to comply: daily penalties
From HM Revenue & Customs · Compliance Handbook
A person is liable to daily penalties of up to £60 for each day that they fail to comply with the file access notice by not providing all the required documents.
A person is not liable to daily penalties where they have destroyed or otherwise disposed of a required document, or they have arranged for someone else to destroy or otherwise dispose of a required document. This is because there is no way that the person can now comply with the notice and therefore the penalties would never end. Instead we would consider prosecuting the person, see CH183420.
A required document is a document requested in a file access notice, but see CH182200 for a more detailed description.