# The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023, Regulation 13: Penalties for failure to provide information to HMRC

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

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.

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Source: https://www.legislation.gov.uk/uksi/2023/817/regulation/13 (the official version)
Page: https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.