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HMRC internal manual

Excise Civil Penalties Manual

HM Revenue & Customs
, see all updates

Types of penalties: Fixed penalties

The purpose of a fixed penalty is to encourage compliance with regulations such as

  • rendering returns on time
  • conditions of approval
  • record keeping requirements
  • use of rebated oil.

This is not an exhaustive list and you should refer to the specific guidance and regulations for the excise regime.

Anyone who fails to comply with their regulatory obligations may render themselves liable to a penalty of £250 (subject to reasonable excuse).