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HMRC internal manual

Alcohol Wholesaler Registration Scheme

From
HM Revenue & Customs
Updated
, see all updates

Raising a penalty assessment: enforcement of a penalty

The penalty for trading without approval must be paid within 30 days. The 30 day period begins on the date the penalty assessment is issued.

A penalty assessment may be enforced as if it were an assessment to duty due under ALDA 1979 (raised under Finance Act 1994), and recovered accordingly.

Two or more AWRS contraventions may be treated as a single contravention for the purposes of assessing a behavioural penalty. (Note – this is more applicable to the buying from an unapproved wholesaler contravention and further details will be included in due course.)