Section 155(1)

If the Commissioner is satisfied that a person— the Commissioner may, by written notice (a “penalty notice”), require the person to pay to the Commissioner an amount in sterling specified in the notice. has failed or is failing as described in section 149(2), (3), (4) , (5) or (5A), ... has failed to comply with an information notice, an assessment notice , an interview notice or an enforcement notice , or has failed to comply with a duty imposed on the person by section 146A(6).

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Source: legislation.gov.uk · retrieved 2026-09-04