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.