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 — See all updates

Documents

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

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Details

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

Published 14 April 2014

Last updated 18 November 2025 + show all updates

1. 18 November 2025

   The links to use to contact HMRC have been updated.

2. 14 April 2014

   First published.