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HMRC internal manual

Excise Civil Penalties Manual

From
HM Revenue & Customs
Updated
, see all updates

Types of penalties: Example of how to issue daily penalties over a 28 date period

Timescale Action Advice to taxpayer
     
Day 1 Letter 1 Warn that they are liable to a 5% penalty plus a daily penalty of £20 per day   
Day 7 Letter 2   Warn that the daily penalty continues to accrue
Assessment 1 Assess for 5% geared penalty plus £140 for daily penalties of £20 covering days 1 -7   
Day 21 Letter 3 Warn that the daily penalty is continuing to accrue, and that on day 28 they will be liable to further daily penalties for days 7 - 28  
Day28 Letter 4  Warn that distress or civil recovery action will be taken without further notice 
Assessment 2 Assess for a further £420.