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Official guidance
Compliance Handbook

CH29850 · Data gathering: Penalties: Other penalty issues

  • CH29860 · Overview
  • CH29870 · Enforcement of penalties
  • CH29880 · Power to change amount of penalties
  • CH29890 · Double jeopardy
  1. Data gathering: Penalties: Other penalty issues: contents
  2. Data gathering: Penalties: Other penalty issues: Double jeopardy

CH29890 | Data gathering: Penalties: Other penalty issues: Double jeopardy

From HM Revenue & Customs · Compliance Handbook

We cannot charge a penalty for failing to comply with a data-holder notice if the data-holder has been convicted of an offence in relation to that failure.

FA11/SCH23/PARA42

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