SDLTM86270 - Compliance: Penalties

Legislation: Failure to produce documents FA03/SCH10/PARA16: Continuing failure

If, despite the imposition of an initial penalty for failure to comply with a FA03/SCH10/PARA14 notice, the purchaser still does not provide the necessary information, the case should be reviewed with a Grade 6 officer.

The following should be considered urgently

• establishing personal contact with the purchaser to ascertain the reasons for the continuing delay in providing information
• the amount of tax that appears to be at stake
• the nature and extent of the records requested
• the problems facing the purchaser in getting together all the information requested
• the degree of co-operation afforded to date in HM Revenue & Customs enquiry
• the purchaser’s general history of compliance/co-operation
• the need to obtain early compliance with the information notice
• imposing daily penalties for the continuing failure to comply with the notice
• asking the Debt Management & Banking officer to ensure that the existing penalties are selected for priority collection