Section 262 | Enhanced ... allowance regulations: failures to comply
From legislation.gov.uk
An individual who fails—
(a)to produce or make available any document required to be produced by enhanced ... allowance regulations,
(b)to produce any certificate required to be produced by enhanced ... allowance regulations, or
(c)to provide any information required to be provided by enhanced ... allowance regulations,
is liable to a penalty not exceeding £3,000.