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HMRC internal manual

Excise Civil Penalties Manual

From
HM Revenue & Customs
Updated
, see all updates

The penalty process: Completing form EX602

Complete the form EX602 as follows

Trader’s name and address

Insert the details recorded on the original EX601

Unique Reference Number

Insert the details recorded on the original EX601

Regime Indicator

Insert the details recorded on the original EX601

Line Count

The original liability must be reduced line by line. Each line on the original penalty notification requiring amendment must be separately recorded and amended on the EX602. You must show the number of the line on the original EX601 that is being amended.

Existing details

You will need to record the original EX601 data on the first line of each set of amendment boxes.

Amended details

Insert the new details. If a penalty is to be withdrawn, you must show a zero in the box entitled ‘due to HMRC’. You must not record a withdrawal as a credit to the trader by recording an amount in the box entitled ‘due to HMRC’. For example, if you want to withdraw a £250 civil penalty, you would show in the box marked ‘Due to HMRC’ £250 on the existing details line, and zero on the amended details line.

Due to HMRC

Enter the existing details as recorded on the original EX601 held on the trader’s file. If completed a zero should be placed to in the ‘due from HMRC’ column on this line. You cannot enter ‘due to’ and ‘due from’ amounts on the same line.

Officer’s name

Insert your surname. You may also include initials and title if you wish (provided sufficient boxes exist), but if you do, you must leave a space (1 box) between items.

Date stamp

The issuing officer must date stamp the form at the date of issue, in the box provided.

Checking officer

The checking officer should check the form and arithmetic calculations for accuracy and sign the form. The checking officer may be a colleague of the Issuing Officer or the authorising officer.

Authorising Officer’s signature

  • Penalty withdrawals following a local reconsideration by the Issuing Officer must be authorised in accordance with the limits (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .
  • Penalty withdrawals following a local reconsideration by the Issuing Officer must be authorised by line management
  • Penalty withdrawals following a HMRC review must be authorised by the Review Officer.

Page…. Of….

To be completed in all cases to ensure that no pages are missed when being input onto computer payment systems.

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

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

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

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