Sch 11A para 10
(1) A person who fails to comply with paragraph 6 shall be liable, subject to sub-paragraphs (2) and (3), to a penalty of an amount determined under paragraph 11. (2) Conduct falling within sub-paragraph (1) shall not give rise to liability to a penalty under this paragraph if the person concerned satisfies the Commissioners or, on appeal, a tribunal that there is a reasonable excuse for the failure. (3) Where, by reason of conduct falling within sub-paragraph (1)— (a) a person is convicted of an offence (whether under this Act or otherwise), or (b) a person is assessed to a penalty under section 60 or a penalty for a deliberate inaccuracy under Schedule 24 to the Finance Act 2007 , that conduct shall not give rise to a penalty under this paragraph.