Penalties for non-compliance with information notice

In August 2016 HMRC issued the taxpayer a notice under FA 2008  Sch 36. It demanded that he produce documents including bank statements by 29 September 2016. The department later issued a penalty on the basis that the taxpayer sent the documents after the deadline and did not send everything required. 

The taxpayer said he sent the information by the end of November and that he had complied with the notice. Although HMRC disputed that the information had been provided on the date asserted the First-tier Tribunal accepted the taxpayer’s claim. However the judge found the taxpayer had not given all the documents requested so had not fully complied. 

On the taxpayer’s argument that the penalty notice was not issued correctly because it had not been sent by an actual HMRC officer the judge said the legislation for these notices differed from that for tax return...