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HMRC internal manual

Excise Civil Penalties Manual

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HM Revenue & Customs
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Legislation supporting the penalties: Category 7: liable to a fixed penalty

Category 7 includes breaches in the duty of care, e.g. failure to notify prescribed activities or occurrences; breaches of conditions; misuse of excise products; surpluses and deficiencies and other miscellaneous contraventions.

The laws affected are

Act Section
   
CEMA 92(8); 93(6); 100J; 101(4); 107(3); 108(4); 114(2); 115(4).
ALDA 8(2); 10(2); 13(3); 13(5); 15(7); 16(3)(b); 19(2); 20(1); 20(2); 33(1); 34(2); 44(2); 46(2); 47(5); 49(3); 54(5); 55(6); 56(2); 59(2); 61(2); 62(4); 62(6); 64(2); 77(3): 78(4).

Note: Sections 47(5), 54(5),55(6), and 62(4) are amended with effect from 01 April 2010 so that they penalise failures to register or hold a license.

But where the failure to register or hold a license leads to duty being unpaid, the contravention is then liable to a penalty under Schedule 41, Finance Act 2008.

You should refer to the Compliance Handbook for guidance on applying a Schedule 41 penalty. You can access this guidance at CH71160.    
  BGDA Schedule 1, para 13(1)(b) & para 14(3)

Schedule 3, para 16(3)

Schedule 4, para 16(1)    
  Finance Act 1997 (gaming duty) Schedule 1, para 11(3)
  HODA 10(3); 10(4); 13(1); 13(2); 13ZB(1); 14(4); 14(5); 20AA(4)(a); 21(3); 22(1); 22(1AA); 22(1AB); 23(1); 23A(1); 24A(5); 24(4).
  TPDA 7(2)

See also ECP4500 - Fixed penalties.