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HMRC internal manual

Alcohol Wholesaler Registration Scheme

From
HM Revenue & Customs
Updated
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Calculating the penalty: standard maximum penalty

The standard maximum penalty is

Type of failure Maximum penalty payable
   
Deliberate and concealed 100% of £10,000
Deliberate not concealed 70% of £10,000
Non-deliberate (any other case ) 30% of £10,000