There is a standard penalty provided for in FA 2008, Sch. 36, para. 37. This is charged if a person:-

  • Fails to comply with an information notice, which includes concealing, destroying or disposing of a documents that is subject to an information notice or that has been notified to the taxpayer as subject to or likely to be subject to an information notice
  • Deliberately obstructs a Tribunal-approved inspection.


The standard penalty is £300. A notification of a Tribunal-approved inspection or for the production of documents warns the taxpayer that a penalty will be charged for failing to comply. If they obstruct a tribunal-approved inspection or destroy documents required by a notice, therefore, the penalty will be charged automatically. Otherwise, they will be given 14 days’ notice of the penalty if their failure continues.

The taxpayer has a defence of reasonable excuse for their failure or obstruction.

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