EM4710 - Penalties: Failure to Comply with SA Information Notices: Daily Penalties greater than £30

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/S100C

If exceptionally you think that the circumstances of the case are such that daily penalties in excess of £30 should be imposed via S100C, you should first seek the agreement of a Grade 6 officer. If they agree the proposed action they must record this in writing in your papers. You should then make a full report with your file to contact link.

Penalty action under Section 100C must only be taken with the approval of that office because any appeal against the penalty is direct to the Upper Tribunal. If approval is given full details will be provided on the action that is required for commencement of proceedings before the tribunal.

Please bear in mind

• although the ‘relevant amount’ for daily penalties imposed via S100C is a sum not exceeding £150, the amount to be determined by the tribunal is entirely at their discretion and could be less than £30
• the cost and resource implications of preparing for a possible appeal hearing in the Upper Tribunal and the longer elapsed time to conclude the case as a result.