Where the recipient of a notice fails to comply with the notice, including concealing, destroying or disposing of documents, or obstructs an officer of HMRC in carrying out an inspection approved by the First-tier Tribunal (FTT), a penalty of £300 is chargeable (FA 2008, Sch. 36, para. 39(2)). Following the imposition of an initial penalty, further daily penalties of up to £60 are chargeable for each day on which the failure to comply or obstruction continues (para. 40). Penalties are assessed by HMRC (para. 46) and an appeal can be lodged to the FTT in respect of either the imposition or the amount of a penalty (para. 47 and 48).

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