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HMRC internal manual

Excise Civil Penalties Manual

HM Revenue & Customs
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How to apply the penalties: Establishing and quantifying the contravention

If you think that a taxpayer’s conduct has rendered them liable to a fixed or geared penalty, it is important to identify the contravention at the outset and establish whether it is subject to a civil penalty, see ECP3000.

You may only impose fixed and geared penalties for such contraventions. The procedures to follow when identifying the contravention, and considering whether it is liable to fixed or geared penalties are outlined in this section.

You should also consider at this stage whether any conduct which is liable to a fixed or geared penalty (e.g. regulatory breach) is the consequence of fraud.