Skip to content
Solved

EM4705 | Penalties: Failure to Comply with SA Information Notices: Continuing Failure

From HM Revenue & Customs · Enquiry Manual

This guidance only applies to information notices issued on or before 31 March 2009.

After 31 March 2009 you cannot issue notices under TMA70/S20, TMA70/S19A, FA98/SCH18/PARA27 or TMA70/SCH1A/PARA6. You must instead use the information powers in FA08/SCH36, see CH20000+

FA98/SCH18/PARA 29

If, despite the imposition of an initial penalty for failure to comply with a SA information notice, the taxpayer still does not provide the necessary information, you should review the case with your Compliance Manager. You will need to consider urgently

  • establishing personal contact with the taxpayer to ascertain the reasons for the continuing delay in providing information

  • imposing daily penalties for the continuing failure to comply with the notice.