Summary

Guidance for penalties for conduct that involves dishonesty for the purpose of evading Customs Duty, Excise Duties or VAT. This manual replaces previously held guidance in CCEP, EXCEP and VATCEP.

Contents

  1. CEP1050
    Who is this guidance for
  2. CEP1300
    When civil penalties are charged
  3. CEP1500
    The penalties
  4. CEP2010
    acts and omissions that create liability to a CEP for conduct involving dishonesty: contents
  5. CEP2500
    Who is liable
  6. CEP3000
    Legislation and legal advice on liability:contents
  7. CEP3500
    Proving dishonest conduct
  8. CEP4000
    how civil evasion penalties are calculated
  9. CEP4500
    apportioning penalties to directors and managing officers
  10. CEP5000
    the rules for assessment and notification
  11. CEP7000
    Appeals and reviews
  12. CEP7500
    The investigation process
  13. CEP8000
    List of leading tribunal cases