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HMRC internal manual

Holding and Movements Assurance Guidance

Registration and approval: Sanctions: Civil penalties

The Finance Act (FA) 1994 section 9 provides for the imposition of civil penalties where there is a contravention of statutory requirements. CEMA s93(6) and FA 1994 s9 specifically allows for the imposition of civil penalties arising from breaches of warehousing regulations made under CEMA s93. CEMA 100J allows for imposition of civil penalties where any person contravenes any condition or restriction under the regulations. Under regulation 89 of the HMDP regulations, CEMA 100J applies where there is any contravention or failure to comply with any relevant regulation (listed at Schedule 1) or EU requirement.

Where continuing issue of civil penalties does not result in improved trader compliance, officers will need to consider alternative action. A trader’s failure to improve his compliance record demonstrates a lack of concern for the regulations breached and the directions issued by HMRC. In such circumstances officers must seriously consider whether the trader warrants continued authorisation/approval.

Further information on civil penalties can be found in ECP guidance.