CH26715 - Information & Inspection Powers: Penalties: What is the penalty: Failure, obstruction, concealment etc: Period to assess increased daily penalties
Once the tribunal has decided on an amount of an increased daily penalty, see CH26710, we must notify the person that they are liable to increased daily penalties.
Our notification will say the date that the increased daily penalties will start to be charged. The increased daily penalties will be charged instead of the daily penalties from the date specified in the notice. You will calculate the increased daily penalties from the date specified in the notice up to a date not later than the last working day before the increased daily penalty assessment is made.
Do not assess any increased daily penalties once the identity unknown notice has been complied with.
Increased daily penalties must be paid within 30 days of when the increased daily penalties assessment is made.
Example
Kevin was issued with an initial penalty on 20 June 2010 for not providing documents to us under an identity unknown notice. On 21 July 2010, as he has still not provided the documents, daily penalties for the previous 30 days at £60 are assessed.
On 31 August we apply to the tribunal to charge increased daily penalties. The tribunal approves increased daily penalties of £500 per day. We advise Kevin that increased daily penalties will be charged from 1 October 2010.
As we have still not received the documents on 1 November 2010, increased daily penalties are charged at £500 per day for the period 1 October to 31 October. The increased daily penalties are charged instead of the daily penalties of £60 per day. However, we would still issue an assessment for daily penalties of £60 per day for the period from 21 July 2010 to 1 October 2010.
On 15 November 2010 Kevin provides the documents. We do not impose a penalty for the last period of non-compliance, from 1 November to 15 November because Kevin has provided the documents.