CH155397 - Penalties for Failure to Pay on Time: Rules for specific taxes: Excise Duty – excise goods for use on a ship, aircraft or train as stores: Assessments in absence of a return, amendments and corrections

A person is liable to a penalty where they pay late an amount of excise duty in respect of goods for use on a ship, aircraft or train as stores that results from

  • HMRC issuing an assessment in the absence of a return, or
  • the person amending their return to correct an inaccuracy.

See below for what the penalty date is for each of these.

Assessment made in the absence of a return

Where we have issued an assessment in the absence of a return, the penalty date is the day after the due date that would have applied if the duty had been shown on a timely return.

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Assessment, other than in absence of a return, and amendment or correction of a return

Where further duty is due and payable resulting from an assessment, amendment or correction of a return, the penalty date is the day after the due date for this further duty.

Note: If a person makes an amendment or correction to a return, this may indicate that the original return was incorrect and that they may well be liable to an inaccuracy penalty under Schedule 24 FA07.

FA94/S12

FA09/SCH56

FA14/SCH21