TFC60300 | Penalties: penalty for failure to comply with an information notice

Childcare Payments Act 2014, section 43

HMRC may enforce a notice given under section 26 of the Act that requires the provision of information or documents (an ‘information notice’).

Maximum penalty for failure to comply with an information notice

Childcare Payments Act 2014, section 43(3)

If a person who has received a warning notice does not comply with the information notice, they are liable to pay a penalty to HMRC. The maximum amount of this penalty may not exceed £300.

Extension of time for requesting a review of an information notice

Childcare Payments Act 2014, section 43(7)

Where a person has been granted an extension of the time limit for requesting a review of, or appealing against, an information notice, any warning notice has no effect. This means that a further warning notice would need to be issued before they could be subject to a penalty.