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HMRC internal manual

Excise Civil Penalties Manual

The penalty process: Completing form EX601A

(Officer’s assessment / civil penalty - continuation sheet)

The EX601A continuation sheet is essentially the same form as the EX601 but has only three sheets, omitting the remittance advice. You will need to complete it if your penalties run to more than 8 lines.

Complete the items on the form following the guidance at ECP7300 for the form EX601.

Carry forward the totals from all continuation sheets to the ‘net amount due to / from HMRC’ BOX on the EX601. If the notification comprises of a number of sheets, it may help to detail the carried forward figures onto an accompanying schedule.