TFC45300 | Power to obtain information or documents (information notices): warning notices

Childcare Payments Act 2014, section 43(1)

HMRC may issue a warning notice to a person who has failed to comply with an information notice that has become final.

Childcare Payments Act 2014, section 43(2)

A warning notice is defined as a notice that requires a person to comply with an information notice within 30 days of the date on which the warning notice is issued.

Childcare Payments Act 2014, section 43(6)

An information notice becomes final:

• 30 days after the information notice is given. This is usually the end of the period during which a person could have requested a review of the decision to issue the information notice (see TFC71050 - Review of decision - introduction)

• if the person has asked for a review of the decision to issue an information notice but has not appealed against it, at the end of the period in which they could have made such an appeal (see TFC72050 - Right of Appeal - introduction)

• if the person has appealed against the notice, on the date on which the appeal is decided or withdrawn