has been required, by a notice served under or for the purposes of any of the provisions specified in the first column of the Table below, to deliver any return or other document, to furnish any particulars, to produce any document, or to make anything available for inspection, and he fails to comply with the notice, or

fails to furnish any information, give any certificate or produce any document or record in accordance with any of the provisions specified in the second column of the Table below,

a failure to comply with F200Chapter 15 or 16 of Part 15 of ITA 2007 arises from a person’s failure to deliver an account, or show the amount, of a payment, and

the payment is within subsection (4B)F214, (4D)F118, (4DA) or (4E) below,

the payment is made by a company, local authority or qualifying partnership (within the meaning of section 932 of ITA 2007) without an amount representing income tax on the payment being deducted from it,

the payment is one from which tax is deductible under Part 15 of ITA 2007 unless the company, authority or partnership reasonably believes that it is an excepted payment for the purposes of Chapter 11 of that Part, and

the payment is not an excepted payment at the time the payment is made.

it is a payment from which a sum representing income tax must be deducted under Chapter 6 (deduction from annual payments and patent royalties) or 7 (deduction from other payments connected with intellectual property) of Part 15 of ITA 2007,

a company, purporting to rely on section 911 of that Act (double taxation arrangements: deduction at treaty rate), deducts less from the payment than required by those Chapters, and

it is a payment from which a sum representing income tax must be deducted under Chapter 6 (deduction from annual payments and patent royalties) or 7 (deduction from other payments connected with intellectual property) of Part 15 of ITA 2007,

a company, purporting to rely on section 914 of ITA 2007 (EU companies: discretion to make payment gross), makes the payment without deducting a sum representing income tax, and

it is an interest distribution made to a unit holder by the trustees of an authorised unit trust,

the trustees, in purported reliance on the reputable intermediary condition being fulfilled with respect to the unit holder, do not comply with the obligation under F103section 874 of ITA 2007 to make a deduction from the interest distribution,

that obligation would apply if that condition were not so fulfilled, and

the trustees did not believe that the unit holder was not F113... resident in the United Kingdom or could not reasonably have so believed (so that that condition was not so fulfilled).

for “£300” there were substituted “ £3,000 ”, and

for “£60” there were substituted “ £600 ”.

to a penalty or penalties of the relevant monthly amount for each month (or part of a month) during which the failure continues, but excluding any month after the twelfth or for which a penalty under this paragraph has already been imposed, and

where the number of persons in respect of whom particulars should be included in the return is fifty or less, is £100, and

where the number is greater than fifty, is £100 for each fifty such persons and an additional £100 where that number is not a multiple of fifty.

if the failure continues after a penalty is imposed under paragraph (a) above, to a further penalty or penalties not exceeding £600 for each day on which the failure continues after the day on which the penalty under paragraph (a) was imposed (but excluding any day for which a penalty under this paragraph has already been imposed).

section 308(1) and (3) (duty of promoter in relation to notifiable proposals and notifiable arrangements),

section 309(1) (duty of person dealing with promoter outside United Kingdom),

section 310 (duty of parties to notifiable arrangements not involving promoter), F66...

section 310A (duty to provide further information requested by HMRC),

section 310C (duty of promoters to provide updated information),

section F290312(2) (duty of promoter to notify client of reference number)

section 312A(2) F186and (2A) (duty of client to notify parties of reference number),F284...

section 312B (duty of client to provide information to promoter),

section 313ZA (duty of promoter to provide details of clients),

section 313ZB (enquiry following disclosure of client details),

section 313ZC (duty of employer to provide details of employees etc),

sections 313A and 313B (duty of promoter to respond to inquiry)F225...

section 313C (duty of introducer to give details of persons who have provided information F145or have been provided with information)F310, and

section 316A (duty to provide additional information).

beginning with the relevant day, and

ending with the earlier of the day on which the penalty under subsection (1)(a)(i) is determined and the last day before the failure ceases;

in the case of a penalty for a F55promoter's failure to comply with section 308(1) or (3) F101or section 310A, to the amount of any fees received, or likely to have been received, by the F52promoter in connection with the notifiable proposal (or arrangements implementing the notifiable proposal), or with the notifiable arrangements, and

in the case of a penalty for a F98relevant person's failure to comply with section 309(1)F129, 310 or 310A, to the amount of any advantage gained, or sought to be gained, by the F107relevant person in relation to any tax prescribed under section 306(1)(b) in relation to the notifiable arrangements.

“promoter” has the same meaning as in Part 7 of the Finance Act 2004, and

“relevant person” means a person who enters into any transaction forming part of notifiable arrangements within the meaning of that Part.

any of the sums for the time being specified in subsection (1) above, and

the sum specified in subsection (2ZC) above.

“the prescribed sum” means a sum prescribed by the Treasury by regulations, and

“the prescribed period” means a period beginning with the date of the order under section F148306A or 314A and prescribed by the Commissioners by regulations.

the person identified in the order as the promoter of the proposal or arrangements cannot, in respect of any time after the end of the period mentioned in subsection (2B), rely on doubt as to notifiability as an excuse for failure to comply with section 308 of that Act, and

any delay in compliance with that section after the end of that period is unreasonable unless attributable to something other than doubt as to notifiability.

section 309 of that Act and the promoter for the purposes of that section is a monitored promoter for the purposes of Part 5 of the Finance Act 2014, or

section 310 of that Act and the arrangements for the purposes of that section are arrangements of such a monitored promoter,

the advice was not based on a full and accurate description of the facts, or

the conclusions in the advice that the person relied on were unreasonable.

may include incidental or transitional provision,

shall be made by statutory instrument,

in the case of regulations under subsection F71(2ZE) or (2C)(a), shall not be made unless a draft has been laid before and approved by resolution of the House of Commons, and

in the case of regulations under subsection (2C)(b), shall be subject to annulment in pursuance of a resolution of the House of Commons.

in relation to a person not falling within paragraph (b) or (c) below, F51£5,000 in respect of each scheme to which the failure relates,

in relation to a person who has previously failed to comply with section F217subsection (1) of section 313 or regulations under subsection (3) of that section on one (and only one) occasion during the period of 36 months ending with the date on which the current failure to comply with that provision began, F58£7,500 in respect of each scheme to which the current failure relates (whether or not the same as the scheme to which the previous failure relates), or

in relation to a person who has previously failed to comply with section F217subsection (1) of section 313 or regulations under subsection (3) of that section on two or more occasions during the period of 36 months ending with the date on which the current failure to comply with that provision began, F125£10,000 in respect of each scheme to which the current failure relates (whether or not the same as the schemes to which any of the previous failures relates).

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

section 94(1) above as it has effect before the substitution made by section 83 of the Finance (No. 2) Act 1987,

section 98(1) above as it has effect before the amendments made by section 164 of the Finance Act 1989 or section 98(1)(i) above as it has effect after those amendmentsF253, subject to subsection (2A), or

paragraph (a)(i) of section 98A(2) above as it has effect by virtue of section 165(2) of the Finance Act 1989, F20or

section 98B(2)(a) aboveF218, or

section 98C(1)(a) aboveF215...

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

a determination under this section is of a penalty under F295... F89... F34paragraph 18(2) of Schedule 18 to the Finance Act 1998F285... , and

after the determination has been made it is discovered by an officer of the Board authorised by the Board for the purposes of this section that the amount which was taken into account as the relevant amount of tax is or has become excessive,

if it appears that no penalty has been incurred, set the determination aside,

if the amount determined appears to be appropriate, confirm the determination,

if the amount determined appears to be excessive, reduce it to such other amount (including nil) as the F147Upper Tribunal considers appropriate, or

if the amount determined appears to be insufficient, increase it to such amount not exceeding the permitted maximum as the F147Upper Tribunal considers appropriate.