{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-23A",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-23A.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/38/paragraph/23A",
  "kind": "paragraph",
  "number": "23A",
  "heading": null,
  "text": "(1) This paragraph applies if—\n(a) a penalty under paragraph 23 is assessed in respect of a person's failure to comply with a file access notice,\n(b) the failure continues for more than 30 days beginning with the date on which notification of that assessment was issued, and\n(c) HMRC has (at any time) told the person that an application may be made under this paragraph for an increased daily penalty to be assessable.\n(2) An officer of Revenue and Customs may make an application to the tribunal for the person to be liable to an increased daily penalty.\n(3) If the tribunal decides that the person should be liable to an increased daily penalty—\n(a) the tribunal must determine the day from which the increased daily penalty is to apply and the maximum amount of that penalty (“the new maximum amount”), and\n(b) from that day, paragraph 23 has effect in the person's case as if the new maximum amount were substituted for the amount for the time being specified there.\n(4) The new maximum amount may not be more than £1,000.\n(5) In determining the new maximum amount the tribunal must have regard to—\n(a) the likely cost to the person of complying with the notice,\n(b) any benefits to the person of not complying with it, and\n(c) any benefits to anyone else resulting from the person's non-compliance.\n(6) If the tribunal makes a determination under this paragraph, HMRC must notify the person.\n(7) The notification must specify the new maximum amount and the day from which it applies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 38 para. 23A and cross-heading inserted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 14"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/23A",
    "retrieved_at": "2026-10-29T09:08:44.989153+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}