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HMRC internal manual

Excise Civil Evasion Penalty

Excise Civil Evasion Penalty: recent changes

Below are details of the amendments that were published on 1 April 2015 (see the update index for all updates)

Page Details of update
EXCEP1020 Link inserted to new guidance at VATCEP2510 which sets out the PN160 process for charging civil evasion penalties
EXCEP3020 Guidance updated to advise that caseworkers should COPGU for further advice