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HMRC internal manual

Beer Guidance

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

Examples of offences can be found in BEER10200, BEER10210, BEER10220 and BEER10300.

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.