Updates: Excise Civil Penalties Manual

2022

23 August 2022 published amendments

22 August 2022 published amendments

Introduction: Scope of this guidance

Link to X51 Assessments fixed

2021

15 November 2021 published amendments

7 June 2021 published amendments

19 January 2021 published amendments

2020

11 September 2020 published amendments

7 July 2020 published amendments

28 January 2020 published amendments

Introduction: Where to go for advice

Guidance amended to remove reference to TALA

2017

1 November 2017 published amendments

General principles: Reasonable excuse

Guidance updated to correct HMRC's view of reasonable excuse

2016

23 August 2016 published amendments