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HMRC internal manual

Excise Civil Penalties Manual

From
HM Revenue & Customs
Updated
, see all updates

Introduction: Schedule 36 penalties

From 1 April 2011 Schedule 36 penalties extend to contraventions under CEMA118BA, provided for by CEMA 118G(2) and CEMA 118G(3), for

  • Failure to comply with an information notice
  • Concealing, destroying or disposing of a document.

For details of how to apply a schedule 36 penalty you should refer to the Compliance Handbook

  • For failure to comply with an information notice, see CH26220 
  • For concealing, destroying or disposing of a document, see CH26260.

Note: A penalty under Schedule 36 para. 40A for inaccurate information and documents does not currently apply