Notice

Excise Notice 209: civil penalties - fixed, geared and daily

This notice covers excise civil penalties under the Finance Act 1994.

• From: HM Revenue & Customs
• Published: 14 April 2014
• Last updated: 18 November 2025
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  1. 18 November 2025

     The links to use to contact HMRC have been updated.

  2. 14 April 2014

     First published.

Documents

Excise Notice 209: civil penalties - fixed, geared and daily

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Details

This notice cancels and replaces Notice 209 (August 2010).