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HMRC internal manual

Excise Civil Evasion Penalty

From
HM Revenue & Customs
Updated
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Apportioning an excise civil evasion penalty: dishonest evasion of customs duty

In cases where the caseworker is also applying civil evasion penalties for dishonest evasion of Customs duty (for example ‘Dansk cases’) there may be circumstances where a Customs civil evasion penalty is also due. Where the Customs civil evasion penalty should be apportioned under S28 FA03 owing to the behaviour of the named director, it is important that this is applied correctly.

Example 

Mr A is a director of Z Ltd. Z Ltd is due a penalty for dishonest evasion of excise duty under S8 FA94 and a penalty for dishonest evasion of Customs duty under S25 FA03. The caseworker decides that the evasion arose owing to the dishonesty of Mr A. The caseworker can transfer the S25 penalty to Mr A under S28 FA03, but cannot transfer the penalty under S8 so this remains with Z Ltd.