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HMRC internal manual

Excise Civil Evasion Penalty

HM Revenue & Customs
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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:

  1. 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.