EM4701 - Penalties: Failure to Comply with SA Information Notices: Warning Letters

This guidance only applies to information notices issued on or before 31 March 2009.

After 31 March 2009 you cannot issue notices under TMA70/S20, TMA70/S19A, FA98/SCH18/PARA27 or TMA70/SCH1A/PARA6. You must instead use the information powers in FA08/SCH36, see CH20000+

TMA70/S97AA

FA98/SCH18/PARA 29

All information notices should be followed up promptly. Immediately the time limit shown on the notice has expired, you should write to the taxpayer, with a copy to the agent, drawing attention to the failure and to the penalties which can apply.

For TMA70/S19A your letter should be in the form of SA523, which is on LFC. You should adapt SA523 letters for TMA70/Sch 1A/Para 6 notices (enquiries into claims) and FA98/SCH18/para 27 notices (company enquiries).

No penalties can be imposed in respect of a failure at any time after the failure has been remedied. This applies to both the initial and the daily penalty.

If information notices are to be effective, it is important that you follow these up promptly at all stages. If, therefore, you have received no response after say 21 days to your warning letter, you should commence formal penalty action.