FA 2008, Sch. 36, para. 38 provides for a daily penalty where a standard penalty under para. 37 has been imposed and the delay continues. The penalty is up to a maximum of £60 a day for as long as the delay continues.

Officers are instructed to consider charging a daily penalty 30 days after a standard penalty has been charged and then at the end of each subsequent 30-day period.

In determining the amount of a daily penalty the officer will take account of:-

  • The amount of tax at stake
  • The nature and extent of the obstruction
  • The nature and extent of the information and documents requested and the difficulty of providing them
  • The taxpayer’s co-operation with the compliance check and their general compliance history.

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