This section (CH26000+) applies to penalties relating to information notices and inspections issued on or after 1 April 2009 under FA08/SCH36.

Where you are considering penalties in respect of failure to comply with information notices issued or obstruction of inspections carried out under powers that applied before Schedule 36, you must use the penalty rules relating to those previous powers, see CH21080.

We may charge a monetary penalty where

a person has been given an information notice and the information and/or documents are not provided or produced, see CH26220, or

an inspection that has been approved by the tribunal is deliberately obstructed, see CH26240, or

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