Tax Collection and Management (Wales) Act 2016 section 146

Penalty for failure to comply with information notice or obstruction

Section 146 imposes a fixed financial penalty on anyone who fails to comply with an information notice from the Welsh Revenue Authority or who deliberately obstructs WRA investigations.

• A person who fails to comply with an information notice issued by WRA is liable to a penalty of £300.
• A person who deliberately obstructs WRA during a tribunal-approved inspection of premises or in exercising its power to inspect property is also liable to the same £300 penalty.
• Deliberately obstructing WRA in exercising its powers relating to records, or failing to comply within a reasonable time with a requirement concerning records, equally triggers the £300 penalty.
• Failing to comply with an information notice specifically includes concealing, destroying or otherwise disposing of documents — or arranging for someone else to do so — in breach of the rules on document preservation.