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HMRC internal manual

Civil evasion penalties for Customs, Excise and VAT

Civil evasion penalties for Customs, Excise and VAT: the penalties

Civil penalties for evasion of customs duties involving dishonest conduct are charged under the Finance Act 2003. For details of this legislation and how it applies, see CEP3050.

For VAT periods from 03/09 onwards and excise returns due after 1 April 2010 civil penalties for inaccuracies in returns are charged under the Finance Act 2007.  For details of this legislation and how it applies, see CH80000.

Civil penalties for deliberately failing to register for VAT or excise duty after 1 April 2010 are charged under Finance Act 2008. For details of this legislation and how it applies, see CH70000.

Penalties for evasion of VAT involving dishonest conduct in periods before 03/09 are charged under The VAT Act 1994. For details of this legislation and how it applies, see CEP3150. Penalties for evasion involving dishonesty through failure to submit VAT returns continue to be charged under The VAT Act 1994. For details of this legislation and how it applies, see CEP3150.

Penalties for evasion of excise duty resulting from dishonest conduct in periods before 1 April 2010 are charged under The Finance Act 1994. For details of this legislation and how it applies, see CEP3100.

From 1 April 2010 penalties for excise smuggling offences are charged

  • under the Finance Act 2008 when the goods came from within the EU. For details of this legislation and how it applies, see CH90000.

 

under the Finance Act 1994 when the goods were imported from outside the EU. For details of this legislation and how it applies, see CEP3050.