OpenLegislation

Regulation 13 Penalties for failure to provide information to HMRCI1

United Kingdom

If a person fails to comply with regulation 6 (provision of information to 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.

Annotations

Commencement

I1

Reg. 13 in force at 1.1.2024, see reg. 1