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HMRC internal manual

Excise Civil Penalties Manual

The penalty process: Form EX602

An amendment to an excise civil penalty is done on form EX602. The form is available on SEES.

Issue and processing

The function of this computer input form is to reduce or withdraw penalties raised on a form EX601. The EX602 is used to update HMRC accounting records with the revised details.

The issuing officer is responsible for completing and submitting an EX602 even when a review has been conducted by the Review Officer.

If a review has taken place the Review Officer should inform the Issuing Officer of the outcome of the review. The issuing officer should then issue the EX602 forwarding it to the accounting centre where the original penalty was sent for it to be input.

You should not send a copy of the EX602 to the person against whom the EX601 was raised. Rather, to confirm the independence of the departmental review, it should be the Review Officer who notifies the taxpayer of the result of any formal review by writing separately to the taxpayer.

If any amendment to the penalty has been made, the review officer should give a full explanation including a schedule if necessary of the reasons for the reduction or withdrawal.

Once the EX602 has been completed and authorised accordingly, you should dispose of the copies as follows

  • Top Copy - should be forwarded to the appropriate payment centre (as recorded on the EX601)
  • Second Copy - should be retained in the traders file for reference

The EX602 is only intended to reduce or withdraw liabilities previously notified on an EX601. Any additional liabilities must be notified using an EX601.