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HMRC internal manual

Excise Civil Penalties Manual

Updates: Excise Civil Penalties Manual

2016

published amendments

Seizure, restoration and forfeiture: Continuing taxpayers
'Enforcement Handbook' changed to 'Criminal Justice Procedures'
Seizure, restoration and forfeiture: Forfeiture
'Enforcement Handbook' changed to 'Criminal Justice Procedures'
Seizure, restoration and forfeiture: Power of restoration
'Enforcement Handbook' changed to 'Criminal Justice Procedures'
Seizure, restoration and forfeiture: Restoration terms
'Enforcement Handbook' changed to 'Criminal Justice Procedures'
Seizure, restoration and forfeiture: Seizure and restoration
'Enforcement Handbook' changed to 'Criminal Justice Procedures'
How to apply the penalties: Consideration of fraud
'Enforcement Handbook' changed to 'Criminal Justice Procedures'
Types of penalty: Penalty for breach of walking possession agreement
'Enforcement Handbook' changed to 'Criminal Justice Procedures'

published amendments

General principles: What are the penalties
Table reformatted

2017

published amendments

Reviews and Appeals: What is a 'Reasonable conscientious businessman'
Minor formatting change
The penalty process: Completing form EX602
Minor formatting change
Minor formatting change
Types of penalty: Interaction with Finance Act 2008 Schedule 41 penalties
Minor formatting change
Legislation supporting the penalties: Category 8: liable to a geared or Schedule 41 FA 2008 penalty
Minor formatting change
Legislation supporting the penalties: Category 6: failure to make returns - liable to fixed and daily penalties
Minor formatting change
Legislation supporting the penalties: Category 5: failure to pay - liable to geared and daily penalties
Minor formatting change
Legislation supporting the penalties: Category 4: liable to a fixed penalty
Minor formatting change
Legislation supporting the penalties: Category 3: liable to fixed and daily penalties
Minor formatting change
Legislation supporting the penalties: Category 2: liable to a fixed penalty
Minor formatting change
Legislation supporting the penalties: Category 1 liable to a fixed penalty
Minor formatting change
Introduction: Legislation covering excise civil penalties
Minor formatting change

published amendments

Types of penalties: Example of how to issue daily penalties over a 28 date period
Minor reformatting change
Minor reformatting change

published amendments

The penalty process: Monitoring payment and notifying debt
Minor reformatting changes

published amendments

Reviews and appeals: HMRC review
Links amended to new intranet pages
Reviews and appeals: Reasonable excuse points to consider
Links amended to new intranet pages
Reviews and appeals: Considering reasonable excuse
Links amended to new intranet pages
Reviews and appeals: Disagreement with the penalty
Link amended to new intranet page
Types of penalty: Interaction with Finance Act 2008 Schedule 41 penalties
Link amended to new intranet page
Legislation supporting the penalties: Category 8: liable to a geared or Schedule 41 FA 2008 penalty
Link amended to new intranet page
Legislation supporting the penalties: Category 7: liable to a fixed penalty
Link amended to new intranet page
General principles: What are the penalties
Links amended to new intranet pages
Introduction: Conduct involving dishonesty
Links amended to new intranet pages
Introduction: Schedule 36 penalties
Links amended to new intranet pages
Introduction: Sch 41 penalties for failure to notify and VAT & Excise wrongdoing
Links amended to new intranet pages

published amendments

Reviews and appeals: Excuses offered
Table removed and contents reformatted

published amendments

How to apply the penalties: Double Jeopardy
'TAA' amended to 'Tax Administration, Litigation and Advice (TALA)'
Types of penalty: Interaction with Finance Act 2008 Schedule 41 penalties
'TAA' amended to 'Tax Administration, Litigation and Advice (TALA)'
Introduction: Where to go for advice
'TAA' amended to 'Tax Administration, Litigation and Advice (TALA)'

published amendments

General principles: Reasonable excuse
Guidance updated to correct HMRC's view of reasonable excuse