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HMRC internal manual

Alcohol Wholesaler Registration Scheme

Raising a penalty assessment: when you must tell the person of the penalty

Normally you should issue the penalty assessment to the person when the contravention that gave rise to the penalty is put right. But that is not essential.

You may make a penalty assessment no later than 12 months after evidence of facts sufficient in the opinion of the Commissioners to indicate the contravention comes to their knowledge.