# Finance Act 2026, Paragraph 10: Penalties for failure to provide data to other persons

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/23/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-23/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.