This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Civil evasion penalties for Customs, Excise and VAT

Civil evasion penalties for Customs, Excise and VAT: the rules for assessment and notification: excise legislation

Power to assess

The power to assess a penalty for evasion of excise duty is provided under Section 13 Finance Act 1994.

Section 13 states:

  • where any person is liable to a penalty under this Chapter, the Commissioners may assess the amount due by way of penalty and notify that person or his representative accordingly.

Time limit

FA94 does not prescribe any time limits by which S8 penalties for the evasion of excise duty must be notified.