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.
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