# The International Tax Compliance Regulations 2015, Regulation 22H: Penalties for failure to provide a valid self-certification


If a self-certification provider fails to provide a self-certification under regulation 12GA (provision of a valid self-certification), the self-certification provider is liable to a penalty not exceeding £300—
(a) where the failure is deliberate, or
(b) where the failure is due to a failure to take reasonable care.

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Source: https://www.legislation.gov.uk/uksi/2015/878/regulation/22H (the official version)
Page: https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-22H
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.