Penalty for obstructing

If an inspection has been pre-approved by the First-tier Tribunal, a penalty may be imposed on any person who deliberately obstructs an officer in the course of an inspection:

(1)a fixed £300 penalty (FA 2008, Sch. 36, para. 39); and

(2)daily penalties of up to £60 for continuing default (FA 2008, Sch. 36, para. 40).

If an unannounced inspection has been pre-approved by the First-tier Tribunal and if the occupier tries to get some time to recover his composure or to contact a tax adviser, this could be deliberately obstructing the officer and result in the occupier being liable to a £300 penalty.

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