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Contents

Official guidance
International Exchange of Information Manual

IEIM905100 · Overview of Penalties

  • IEIM905110 · Penalties for Late Reports
  • IEIM905120 · Penalties for Failure to Provide Information to Reportable Sellers
  • IEIM905130 · Penalties for Failure to Provide Information to HMRC
  • IEIM905140 · Failure to Comply with Record-Keeping Requirements
  • IEIM905150 · Penalties for Failure to Notify
  • IEIM905160 · Penalties for Failure to Apply Due Diligence Procedures
  • IEIM905170 · Reporting of Incorrect and/or Incomplete Information
  • IEIM905180 · Duplication of Penalties
  1. Overview of Penalties
  2. Reporting of Incorrect and/or Incomplete Information

IEIM905170 | Reporting of Incorrect and/or Incomplete Information

From HM Revenue & Customs · International Exchange of Information Manual

Reporting Platform Operators (RPOs) are required to report complete and accurate information to HMRC. An RPO will be liable to a penalty of up to £100 for each seller record where incorrect and/or incomplete information is provided in a Reportable Period.

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