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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: notification of penalties

It is the legal view that only the total amount due by way of penalty is required to be notified to the taxpayer.

However, to inform the customer that a valid assessment has been made, it is both policy and practice that the notification of the penalty assessment must clearly show how the penalty has been calculated.

It is important that the penalty is notified to the correct legal entity and you should give particular regard to this where there have been changes in the legal entity during the period of evasion. Penalty assessments will need to be separately made for each legal entity. A penalty assessment cannot be made which covers a period in which the entity is no longer in existence.