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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 5: failure to pay - liable to geared and daily penalties

Category 5 includes failure to pay duty when due, or failure to pay assessments of duty issued because of overdue returns.

The laws affected are

Act Section
   
CEMA 93(6); 100J; 116(3)
ALDA 15(7); 22(9); 47(5); 49(3); 54(5); 55(6); 56(2); 62(4); 62(6)
Note: Sections 47(5), 54(5), 55(6) and 62(4) are amended with affect from 01 April 2010 so that they now penalise failures to register or hold a license. Details of how a penalty is applied for contraventions under these sections are included at ECP3800.    
  BGDA Schedule 1, para 13(1)(a)

Schedule 3, para 16(3)

Schedule 4, para 16(1)    
  Finance Act 1993 (relating to lottery duty) 27(4)
  Finance Act 1997 (relating to gaming duty) 12(5)
  HODA 21(3)
  TPDA 7(2)

See also ECP4400 - Geared penalties and ECP4600 - Daily penalties.