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CH72200 | Penalties for Failure to Notify: Types of failure to notify: Non-deliberate

From HM Revenue & Customs · Compliance Handbook

A non-deliberate failure to notify, see CH71220, is one that is neither

  • deliberate and concealed, see CH72120, nor

  • deliberate but not concealed, see CH72160.

The non-deliberate penalty applies unless the behaviour is deliberate or the person has a reasonable excuse for their failure to notify (see CH71500+).