Paragraph 10 Penalties for failure to provide data to other persons
United Kingdom
If a person fails to comply with a requirement in regulations under paragraph 4 (provision of data to persons other than HMRC), the person is liable—
(a)
to a penalty not exceeding £5,000, and
(b)
if the failure continues after notice of an assessment of a penalty under paragraph (a) is issued, to a penalty or penalties not exceeding £600 for each subsequent day on which the failure continues.