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HMRC internal manual

Civil evasion penalties for Customs, Excise and VAT

Civil evasion penalties for Customs, Excise and VAT: who is this guidance for

This guidance is for HMRC officers who investigate and charge penalties for conduct that involves dishonesty for the purpose of evading customs duty, excise duty or VAT. These are known as Customs Civil Evasion Penalties, Excise Civil Evasion Penalties, and VAT Civil Evasion Penalties.