Part 3 Penalties for breach of obligations

United Kingdom

1. 11Penalties for failure to apply due diligence procedures
2. 12Penalties for failure to comply with record-keeping requirements
3. 13Penalties for failure to provide a valid self-certification
4. 14Penalties for late reports
5. 15Penalties for inaccurate or incomplete reports
6. 16Penalties for failure to provide notification to reportable users and reportable persons
7. 17Penalties for failure to provide information to HMRC
8. 18Penalties for failure to register with HMRC
9. 19Liable persons
10. 20Reasonable excuse
11. 21Duplication of liability to penalties
12. 22Assessment of penalties by HMRC
13. 23Time limit and treatment of penalties
14. 24Right to appeal against penalty assessments
15. 25Procedure on appeal