Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
International Exchange of Information Manual

IEIM905010 · The Initial Period

  • IEIM905011 · Example 1 - Late Submission due to IT difficulties in the Initial Period
  • IEIM905012 · Example 2 - Missing Information in the Initial Period
  • IEIM905013 · Example 3 - Non-compliance in the Initial Period
  1. The Initial Period
  2. Example 3 - Non-compliance in the Initial Period

IEIM905013 | Example 3 - Non-compliance in the Initial Period

From HM Revenue & Customs · International Exchange of Information Manual

A Platform Operator (PO) has not registered or provided any reports to HMRC despite being aware that the rules apply to them.

This would be considered deliberate non-compliance and a penalty would apply.

Previous
PrivacyTerms