ECH5025 - Legislation: Failure to Produce Records

Section 98 of the Taxes Management Act (TMA) 1970 provides that where any person has been required to

• deliver any return or other document
• furnish any particulars
• produce any document, or
• make anything available for inspection

then that person on failure to do so shall be liable to

• a penalty not exceeding £300, and
• if the failure continues after such a penalty is imposed, a further penalty or penalties not exceeding £60 for each day on which the failure continues after the day on which such a penalty was imposed (but excluding any day for which such a penalty has already been imposed).

If the employer or contractor denies access to records or refuses to produce records refer to ECH7112 and ECH21135 onwards when formal action is agreed.

If the employer or contractor challenges your authority, see ECH5020.

If the employer or contractor challenges your identity, see ECH1050.