Compliance checks: excise matters - CC/FS1d

This factsheet provides information about checks relating to Excise Duty.



Factsheets are for guidance only and reflect HM Revenue and Customs position at the time of writing.

Published 31 December 2012
Last updated 26 January 2018 + show all updates
  1. The factsheet now contains a 'More information' section that explains what information HMRC may use when dealing with compliance checks.
  2. This factsheet has been updated to include new legislation about when a penalty is restricted because of the timing of the disclosure.
  3. CC/FS1d factsheet has been updated.
  4. First published.