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HMRC internal manual

Excise Civil Penalties Manual

HM Revenue & Customs
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How to apply the penalties: Record of decision making

When issuing a penalty you must record the factors you have taken into account, including the effect on compliance.

You will also need to retain some or all of the following records depending on the circumstances of the case

  • visit reports
  • working papers
  • control / audit notes
  • letters to and from the taxpayer
  • a note of relevant questions you have asked the taxpayer and their replies
  • details of record produced including records such as annual accounts and stock accounts
  • details of notices issued to the taxpayer
  • schedules.