# Finance Act 2026, Section 189: Offence of failing to comply with a notice

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

(1) A recipient of an information notice commits an offence if the recipient—
(a) fails to comply with the notice, or
(b) in purporting to comply with the notice, carelessly or deliberately provides inaccurate information.
(2) It is a defence for a person charged with an offence under subsection (1)(a) to show that they had a reasonable excuse.
(3) In this section, a reference to carelessness is a reference to a failure to take reasonable care.
(4) This section does not apply in respect of a notice under section 183 (financial institutions).

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/189 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-189
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.