General provisions: penalties
The legal basis for raising penalties comes under the Finance Act 1994 section 9. Further guidance can be found in ECP (Excise Civil Penalties)
Examples of contraventions which attract a penalty are:
- a fixed penalty can be imposed for a late return;
- a geared penalty can be imposed for late payment.
Note. HMRC’s review and appeal procedures provide for a person to appeal against a decision made by HMRC and to request a review. Further information on these procedures can be found in Notice 226 section 36.