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HMRC internal manual

Excise Civil Penalties Manual

How to apply the penalties: Consideration of fraud

The contraventions that are liable to a fixed, geared and daily penalties, do not usually involve dishonest intent. They are relatively minor contraventions and the penalties are intended to penalise breaches in the duty of care and to reinforce compliance.

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