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HMRC internal manual

Excise Civil Penalties Manual

From
HM Revenue & Customs
Updated
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Legislation supporting the penalties: Category 1 liable to a fixed penalty

Category 1 includes

  • Failure to notify a liability to be approved, registered or licensed (except for wine and made wine)
  • Unlawful dealing, possession, manufacture, production, treatment etc of excise goods or knowledge of such operations involving illegal betting or gaming.

The laws affected are

Act Relevant Section
   
Customs and Excise Management act 1979 (CEMA) 93(6); 100J; 111(1)
Alcoholic Liquor Duties Act 1979 (ALDA) 18(6); 19(2); 47(4); 49(3); 56(2); 62(6); 75(5); 77(3); 77(4)
Betting and Gaming Duties Act 1981 (BGDA) 24(5); Schedule 1, para 13(1)(b); Schedule 3, para 16(3)
Hydrocarbon Oil Duties Act 1979 (HODA) 21(3)
Tobacco Products Duty Act 1979 (TPDA) 7(2)
Finance Act 1997 (Gaming Duty) Schedule 1, para 5.3

See also, ECP4500 - Fixed penalties.