The £30 amount is mainly used as a temporary figure for those who are
genuinely unable to provide accounts (e.g. new business just started
up). Once those accounts are available, everything is
converted/backdated using the standard calculation.
For those that refuse to supply the income.... In theory, they can take
you to court as failing to supply information is now a criminal offence.
However, it's far more likely that they'll just send a referral to the
Inland Revenue and get the relevant details from there. This can take a
few weeks though and so arrears could be a factor when it's finally done.
Post by Tony
I am just seeking confirmation on how the CSA deals with self-employed
people. I have historically been informed that when on CS2 a
self-employed individual can refuse to hand over copies of the balance
sheets ('the books') and that they will get an interim assessment of £30
pw. Is this correct as I have recently been told that this may not the
case. If a self-employed person on CS2 refuses to disclose their income
what are the penalties (if any?).