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
