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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Charging penalties: introduction: wrongdoing - old and new penalties

The following legislation cannot be applied to acts of wrongdoing committed on or after 1 April 2010.

  • VATA1994/S67 - Unauthorised issue of invoices
  • CEMA1979/S170A - Handling goods subject to unpaid excise duty
  • FA1994/S8 - Penalty for evasion of excise duty

You cannot charge FA08/Sch41 penalties for wrongdoing committed before 1 April 2010. You should continue to apply these old penalties if the wrongdoing occurred before 1 April 2010.

If you are dealing with a case involving old and new penalties, you must assess and charge them separately.

  • for excise wrongdoing, see BGN065/10
  • for VAT wrongdoing, see BGN067/10

Fixed penalties under FA94/S9 for misuse of oil and alcohol products and supplying products knowing they will be misused have not been repealed and may continue to be applied, see CH403320.

Schedule 41 penalties must be authorised in accordance with the guidance at CH407740, while predecessor penalties are authorised in accordance with earlier arrangements.

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