# Childcare Payments Act 2014, Section 44: Penalties for providing inaccurate information or documents


(1) A person is liable to a penalty under this section if—
(a) in complying with a notice under section 26, the person provides inaccurate information or provides a document that contains an inaccuracy, and
(b) condition A, B or C is met.
(2) Condition A is that the inaccuracy is careless or deliberate.
An inaccuracy is careless if it is due to a failure by the person to take reasonable care.
(3) Condition B is that the person knows of the inaccuracy at the time the information or document is provided but does not inform HMRC at that time.
(4) Condition C is that the person—
(a) discovers the inaccuracy some time later, and
(b) fails to take reasonable steps to inform HMRC.
(5) The amount of a penalty under this section may not exceed £3,000.
(6) Regulations may amend subsection (5) so as to substitute a different amount for the amount for the time being specified there.

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Source: https://www.legislation.gov.uk/ukpga/2014/28/section/44 (the official version)
Page: https://openlegislation.uk/childcare-payments-act-2014/section-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.