CH270250 - How to do a compliance check: penalties for failure to comply with notices: penalty for disclosing a notice to the taxpayer it relates to
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.
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.