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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 Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.

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

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

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

Charging a penalty

A penalty notice ³¾³Ü²õ³ÙÌýbe authorised by an authorising officer, see CH282070.ÌýUnder no circumstances is self-authorisation allowed.Ìý 

Template 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 CH270500 for details of how to create a charge.Ìý

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