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HMRC internal manual

Excise Civil Penalties Manual

Legislation supporting the penalties: Category 6: failure to make returns - liable to fixed and daily penalties

Category 6 includes failure to make returns by the due date.

The laws affected are

Act Section
CEMA 93(6); 100J
ALDA 13(3); 15(7); 22(9); 49(3); 56(2);62(6); 77(3)
BGDA Schedule 3, para 16(3) and Schedule 1, para 13(1)(b)
Finance Act 1997 (gaming duty) Schedule 1 para 10(3)
HODA 21(3)
TPDA 7(2)

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