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This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the聽Compliance Handbook, within聽Compliance checks factsheets and in聽Compliance checks guidance. If you use particular pages regularly, please email聽hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.

If the Tribunal agrees聽to disapply the requirement to provide a copy of a聽third party聽notice or Financial Institution Notice (FIN) to the taxpayer,聽HMRC can include a requirement聽in the聽notice聽that the聽recipient聽is not to disclose the聽notice,聽or anything relating to it,聽to either the taxpayer it relates to, or any other person, except for a purpose relating to compliance with the notice.听

When聽HMRC聽includes聽this requirement in the notice,聽there is a聽fixed聽penalty of 拢1000 for any person who discloses the聽notice, or anything relating to it,聽to either the taxpayer it relates to, or any other person, except for a purpose relating to compliance with the notice.听

The third party (or Financial Institution) has the right of appeal if a penalty is charged, see CH270600.

Charging a penalty

A penalty notice聽尘耻蝉迟听be authorised by an authorising officer,聽see聽CH282070.听Under聽no circumstances聽is聽self-authorisation聽allowed.听聽

Template聽IT01_02 in SEES Forms and Letters should be used to request authorisation of penalties and to record the authorising officer's reply.

The penalty charge will be created using the Strategic Accounting Framework Environment (SAFE), see聽CH270500聽for details of how to create a charge.听

When you assess the聽penalty,聽you should send the person a notice of assessment聽(with a copy to the agent if there is one).听The penalty notice template is available in SEES Forms and Letters聽(IIP28).