“Six-figure penalties!” by Mark McLauglin , CTA (Fellow) ATT (Fellow) TEP is Editor and a co-author of HMRC Investigations Handbook (Bloomsbury Professional)

Mark McLaughlin warns that not providing relevant information and documents in response to an HMRC information notice could be an expensive compliance failure Information notices have been a key weapon in HMRC’s armoury of compliance enforcement measures since the relevant legislation was introduced in Finance Act 2008.

The information powers provisions feature a penalty regime for offences, which include failure to comply with an information notice, and obstructing an HMRC officer during an inspection that has been approved by the tax tribunal.

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