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Guidance at CH26280 sets out the circumstances when a person may have to pay a penalty under Paragraph 40A of Schedule 36 Finance Act 2008 and Schedule 23 of Finance Act 2011:

• giving HMRC inaccurate information, or
• giving HMRC a document containing an inaccuracy and not telling us about it when responding to a notice

The maximum penalty is 拢3000 for each inaccuracy, see CH26780.

The relevant notices in SEES will contain a warning that inaccurate responses can be penalised in this way.

This part of the guidance tells you about:

• why an inaccuracy in a document should be disclosed to you, see CH271200 
• the interaction between these penalties and Schedule 24 FA07 penalties, see CH271300 
• how to decide on the amount of the penalty to assess, see CH271400 
• the authorisation and charge creation procedure, see CH271500