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HMRC internal manual

Excise Civil Penalties Manual

From
HM Revenue & Customs
Updated
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General principles: What are the penalties

There are four types of penalty provided for by the Finance Act 1994

Type of penalty Further information
Geared penalty of 5% of the duty involved - subject to a minimum of £250 - for failing to pay duty on time ECP4400
Fixed penalty of £250 for breaches of certain regulations ECP4500
Daily penalties of £20 for each day certain breaches continue ECP4600
Breach of Walking Possession Agreement, a penalty of 50% of the duty or penalty that gave rise to the distress action. ECP4700

 There are three types of penalties provided for by FA 2008 Schedule 41 Failure to Notify

Type of penalty Further information
Deliberate and concealed CH72120
Deliberate but not concealed CH72160
Non- deliberate CH72200

 There are three types of penalties provided for by FA 2008 Schedule 41 VAT & Excise Wrongdoing

Type of penalty Further information
Deliberate and concealed CH93100
Deliberate but not concealed CH93200
Non-deliberate CH93300

 There are three types of penalties provided for by FA 2008 Schedule 36 penalties for failure to comply with information notices issued or concealing, destroying or disposing of a document

Type of penalty Further information
Initial penalty CH26640
Daily penalty CH26660
Tax related penalty CH26720

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

There are three types of penalty provided for by FA2007 Schedule 24 penalties for inaccuracies

Type of penalty Further information
Inaccuracy despite taking reasonable care CH81130
Careless inaccuracy CH81140
Deliberate but not concealed inaccuracy CH81150
Deliberate and concealed accuracy CH81160