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HMRC internal manual

Holding and Movements Assurance Guidance

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HM Revenue & Customs
Updated
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Excise duty points: notifying an assessment or penalty

When an excise duty point occurs under the HMDP Regulations, an assessment can be made and notified under section 12 of the Finance Act 1994. It should be made and notified to the person specified as being liable in the Regulations. The Regulations also provide a joint and several liability with others who have a prescribed involvement. In most cases, you should notify the joint and several liability in a separate letter although this procedure may differ depending on the regulation used. Where the joint and several liability procedure is different we specify this in the guidance. You will find further guidance on excise assessments and joint and several liability in EAIG guidance .

When the behaviour of a person attracts a civil penalty under regulation 89 of the HMDP Regulations, section 100J of CEMA 1979 is made to apply for the purpose of attracting a penalty under section 9 of the Finance Act 1994. An assessment to a penalty is made and notified under section 13 of the Finance Act 1994. You will find further guidance on excise civil penalties in ECP: Excise Civil Penalties.

When the behaviour of a person attracts an excise wrongdoing penalty under paragraph 4 of Schedule 41 to the Finance Act 2008 (handling goods subject to unpaid excise duty), the penalty is made and notified under paragraph 16 of that Schedule. You will find guidance on excise wrongdoing penalties in the Compliance Handbook.