IEIM750050 - Daily Penalties for Continuing Failures

Where either HMRC or the FTT has charged an initial penalty (see IEIM750020 and 750030), and the failure that led to the penalty being imposed continues, HMRC may impose daily penalties of up to £600 per day for each day that the failure continues, from the day after the initial penalty was imposed. Further daily penalties, in different amounts of up to £600 per day may be charged where the failure continues after the imposition of daily penalties.

HMRC would not normally impose daily penalties for continuing failures until at least 30 days had passed from the date of the initial penalty being imposed by either HMRC or the FTT. Further daily penalties should only be charged from the date of the imposition of the most recent previous set of daily penalties, so that multiple penalties are not charged for the same failure for the same period of time.