CH26780 | Information & Inspection Powers: Penalties: What is the penalty: Inaccuracy
From HM Revenue & Customs · Compliance Handbook
The amount of the penalty for an inaccuracy
in information provided, or
a document produced
in response to an information notice must be proportionate to the seriousness of the offence.
The maximum penalty is £3000 but we would only consider that amount for very serious cases of deliberate inaccuracy.