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

HMRC internal manual

Excise Civil Evasion Penalty

HM Revenue & Customs
, see all updates

Apportioning an excise civil evasion penalty: apportioning

It is not possible to apportion an excise civil evasion penalty to a named officer of the company, such as, a director manager or shareholder even when the behaviour is wholly attributable to the behaviour of a named officer.