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HMRC internal manual

Beer Guidance

HM Revenue & Customs
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Offences, assessments and penalties: Inaccurate returns

Schedule 40 of the Finance Act 2008 amended Schedule 24 of the Finance Act 2007 to extend the inaccuracy penalty regime to cover almost all the HMRC taxes. A penalty is payable for any inaccuracy in a return under regulations under section 49 (Beer Regulations) of the Alcoholic Liquor Duties Act 1979.