TFC60400 | Penalties: penalties for providing inaccurate information or documents

Childcare Payments Act 2014, section 44

HMRC may impose a penalty on a person who provides inaccurate information or documents to HMRC in response to an information notice.

Childcare Payments Act 2014, section 44(1)

A person who provides inaccurate information or documents in response to an information notice is liable to a penalty if:

Childcare Payments Act 2014, section 44(2)

The inaccuracy was careless or deliberate (an inaccuracy is careless if the person failed to take reasonable care), or;

Childcare Payments Act 2014, section 44(3)

They knew of the inaccuracy when they provided the information or documents, but did not tell HMRC about it, or;

Childcare Payments Act 2014, section 44(4)

They became aware of the inaccuracy after they provided the information or documents, but they did not take reasonable steps to inform HMRC.

Maximum amount of penalty for providing inaccurate information or documents

Childcare Payments Act 2014, section 44(5)

The maximum amount of a penalty issued as a result of providing inaccurate information or documents may not exceed £3,000.