CH270400 - How to do a compliance check: Penalties for failure to comply with Information and Inspection notices: Tax-related penalties

You will not assess daily penalties where records have been deliberately destroyed. Instead, you may need to consider whether a tax-related penalty is appropriate.

A tax-related penalty may also be appropriate where you consider that the maximum daily penalties that you can assess are insufficient in your particular case, see CH26720.

Tax-related penalties can only be decided by the Upper Tribunal on an application by an authorised officer. A template, CHApp2.5 (Internal Template IT05 in SEES Forms and Letters) is available for you to make your report to an authorised officer. The authorised officer may use template CHApp2.6 (Internal Template IT06 on SEES Forms and Letters) to reply.

Penalty assessment charges will be created on SAFE by the SAFE Nominee, see CH270500.