Assessment and notification of an excise civil evasion penalty: time limits and legal basis for assessing
The Human Rights message along with Factsheet FS9 must be issued at the point you first suspect you may charge a penalty, see CH300900 - The Human Rights Act Message and factsheet.
Assessment of a penalty
The power to assess a penalty for evasion of excise duty is provided under Section 13 Finance Act 1994. Section 13 states:
- where any person is liable to a penalty under this Chapter, the Commissioners may assess the amount due by way of penalty and notify that person or his representative accordingly.
Note: It is HMRC’s policy not to issue an excise civil evasion penalty against deceased persons.