HMAG150201 - Excise duty points: introduction
This guidance will assist if you are considering raising an excise duty assessment and/or notifying anyone of a joint and several liability. It sets out the legislative provisions that apply when an irregularity and/or contravention has taken place and describes the different scenarios when an excise duty point occurs in Great Britain or Northern Ireland. This should help you to identify the correct excise duty point and the person/s who are liable to pay the duty in each scenario.
This guidance also provides detail on the regulatory civil penalties and excise wrongdoing penalties that may apply.