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Where a person fails to respond to an Information notice under Schedule 36 FA 2008 they may become liable to penalties, as determined by HMRC. In cases of extreme default the Upper Tribunal may also impose tax geared penalties.

Penalties in respect of information notices are as follows:

Appeal

See Schedule 36 Information Notices (subscriber guide).

Tax cases

Tax case decisions on the validity of Information Notices, Third party notices, Penalties and appeals, see Schedule 36 Information Notices