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HMRC internal manual

Excise Civil Penalties Manual

Types of penalties: Daily penalties compliance effect

Daily penalties are an extra compliance measure which can be applied in addition to a fixed or geared penalty. If you think daily penalties should be charged, you should consider whether the issue of daily penalties would have a positive effect on compliance.

To achieve maximum compliance, taxpayers should be warned that they are liable to daily penalties and that they will be issued if the relevant requirements are not met by a specific date.

If they fail to comply by that date you should issue the daily penalties, along with a letter warning that the daily penalties continue to accrue, and that further daily penalties will be assessed if they fail to reply by a second specified date.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)