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HMRC internal manual

Duty Free Spirits Guidance

Law, Policy and Application: Offences

Failure to keep records and furnish information

Law

*If any person fails to comply with any requirement imposed under section 118A(1) or section 118B, he shall be liable on summary conviction to a penalty of an amount not exceeding level 5 *- CEMA s118G.

Policy and Application

CEMA section 118 provides the Commissioners with the vires to make regulations governing the requirement to keep and preserve records, ie The Revenue Traders (Accounts and Records) Regulations 1992.

If any person contravenes or fails to comply with these regulations or any conditions imposed under these regulations, that person has committed an offence and is liable on summary conviction to the penalty set out in this section.

False declarations

Law

(1) If any person either knowingly or recklessly -

*(a) makes or signs, or causes to be made or signed, or delivers or causes to be delivered *

to the Commissioners or an officer, any declaration, notice certificate or other

*document whatsoever; or *

(b) makes a statement in answer to any question put to him by an officer which he is

*required by or under any enactment to answer, being a documrnt or statement *

*produced or made for any purpose of any assigned matter, which is untrue in any *

material particular, he shall be guilty of an offence under this subsection and may be

detained; and any goods in relation to which the document or statement was made

*shall be liable to forfeiture. *

(2) Without prejudice to subsection (4) below, a person who commits an offence under subsection (1) above shall be liable -

*(a) on summary conviction, to a penalty of the prescribed sum, or to imprisonment for a *

term not exceeding 6 months, or to both; or

*(b) on conviction on indictment, to a penalty of any amount or to imprisonment for a term *

not exceeding 2 years, or to both.

(3) If any person -

*(a) makes or signs, or causes to be signed, or delivers or causes to be delivered to the *

Commissioners or an officer, any declaration, notice, certificate or other document

Whatsoever; or

(b) makes any statement in answer to any question put to him by an officer which he is

required by or or under any enactment to answer, being a document or statement

*produced or made for any purpose of any assigned matter, which is untrue in any *

particular, then without prejudice to subsection (4) below shall be liable on summary

*conviction to a penalty of [level 4 on the standard scale]. *

*(4) Where by reason of any such document or statement as is mentioned in subsection (1) or (3) above the full amount of any duty payable is not paid or any overpayment is made in respect of any drawback, allowance, rebate or repayment of duty, the amount of the duty unpaid or of the overpayment shall be recoverable as a debt due to the Crown or may be summarily recovered as a civil debt *- CEMA s167.

Policy and Application

This section of the law is self explanatory.