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HMRC internal manual

Excise Civil Penalties Manual

HM Revenue & Customs
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Legislation supporting the penalties: Category 2: liable to a fixed penalty

Category 2 includes failure to notify a material change in the business such as

  • legal entity
  • address
  • ceasing to produce or deal in excise goods.

The laws that are affected are

Act Section
CEMA 92(6); 93(6); 100(J)
ALDA 15(5); 19(2); 49(3); 56(2); 62(6)
HODA 21(3)
TPDA 7(2)

See also ECP4500 - Fixed penalties.