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HMRC internal manual

Excise Civil Penalties Manual

Legislation supporting the penalties: Category 4: liable to a fixed penalty

Category 4 includes failure to preserve records for 6 years or other period authorised by HMRC.

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.