Standard Penalty

FA 2008, Sch. 36, para. 39 sets the standard penalty at £300. This must be charged before a daily penalty or a tax-related penalty can be charged.

A person will be liable for a standard penalty if they:-

  • Fail to comply with an information notice
  • Deliberately obstruct an officer in the course of an inspection that has been approved by the Tribunal.


In accordance with para. 39 (3), failing to comply with a notice includes concealing, destroying or disposing of a document:-

  • The production of which has been required by an information notice
  • That the person has been notified is, or is likely to be, required by an information notice.

Contact KinsellaTax for expert advice TODAY on 0800 471 4546.


We're here to help you. Call 0800 471 4546 for free confidential help and advice 24/7
or fill in your details below.

Enter captcha below:

*Please do not use this form to report suspected tax fraud or evasion or to sell your own services.

Translate »