This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Alcohol Wholesaler Registration Scheme

Regulatory penalties: establishing and quantifying a regulatory penalty

If you think a wholesaler’s conduct has rendered them liable to a fixed penalty, you should identify the contravention at the outset.

You should also consider if any conduct which is liable to a fixed penalty is as a consequence of fraud.

Consideration of fraud

The contraventions that are liable to a fixed regulatory penalty do not normally involve fraud. They should be relatively minor contraventions and the penalties are designed to encourage compliance.