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HMRC internal manual

Excise Civil Penalties Manual

Legislation supporting the penalties: Category 3: liable to fixed and daily penalties

Category 3 includes failure to keep or produce records or make them available for inspection, copying etc, when asked to do so.

The laws affected are

Act Section
CEMA 118G up to 31 March 2011
CEMA 118G(1) Note: From 01 April 2011 CEMA 118G is amended so that a Section 9 penalty now falls under CEMA 118G(1). From 01 April 2011 Schedule 36 penalties for failure to comply with an information notice or concealing, destroying or disposing of a document are provided for by CEMA 118G (2) and CEMA 118G(3). See ECP1250.

See also ECP4500 - Fixed penalties and ECP4600 - Daily penalties.