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Childcare Payments Act 2014

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44Penalties for providing inaccurate information or documents

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(1)A person is liable to a penalty under this section if—

(a)in complying with a notice under section 26, the person provides inaccurate information or provides a document that contains an inaccuracy, and

(b)condition A, B or C is met.

(2)Condition A is that the inaccuracy is careless or deliberate.

An inaccuracy is careless if it is due to a failure by the person to take reasonable care.

(3)Condition B is that the person knows of the inaccuracy at the time the information or document is provided but does not inform HMRC at that time.

(4)Condition C is that the person—

(a)discovers the inaccuracy some time later, and

(b)fails to take reasonable steps to inform HMRC.

(5)The amount of a penalty under this section may not exceed £3,000.

(6)Regulations may amend subsection (5) so as to substitute a different amount for the amount for the time being specified there.

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