SCHEDULES
SCHEDULE 38Tax agents: dishonest conduct
PART 3Power to obtain tax agent’s files etc
22Penalty for failure to comply
1
A person who fails to comply with a file access notice is liable to a penalty of £300.
2
Failing to comply with a file access notice also includes—
a
concealing, destroying or otherwise disposing of a required document, or
b
arranging for any such concealment, destruction or disposal.
3
“Required document” has the same meaning as in paragraph 21.