IEIM905180 - Duplication of Penalties
Where a Reporting Platform Operator (RPO) may be liable to more than one penalty for failing to keep records, failing to carry out due diligence procedures and reporting incorrect or incomplete information under IEIM905140, IEIM905160 and IEIM905170, the RPO will not receive more than one penalty for the same act or omission. Rather, they will be subject to a penalty which is considered by HMRC to be appropriate in the circumstances.