TFC60300 - Penalties: penalty for failure to comply with an information notice
Childcare Payments Act 2014, section 43
HMRC may enforce a notice given under section 26 of the Act that requires the provision of information or documents (an 바카라 사이트˜information notice바카라 사이트™).
Maximum penalty for failure to comply with an information notice
Childcare Payments Act 2014, section 43(3)
If a person who has received a warning notice does not comply with the information notice, they are liable to pay a penalty to HMRC. The maximum amount of this penalty may not exceed £300.
Extension of time for requesting a review of an information notice
Childcare Payments Act 2014, section 43(7)
Where a person has been granted an extension of the time limit for requesting a review of, or appealing against, an information notice, any warning notice has no effect. This means that a further warning notice would need to be issued before they could be subject to a penalty.