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HMRC internal manual

Holding and Movements Assurance Guidance

HM Revenue & Customs
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Registration and approval guidance: Sanctions: Wrongdoing penalties

A wrongdoing penalty is due when a person acquires possession of goods, or is concerned in carrying, removing, depositing, keeping or otherwise dealing in goods on which the duty has not been paid. The penalty is contained in the Finance Act 2008 Schedule 41 section 4. Details of the procedure and the level of penalty can be found in the Compliance Handbook guidance at CH90000. Additionally an assessment for the full amount of duty should be issued (see guidance X-51 Excise Assessments).

Where the breach leads to the imposition of a FTN and Wrongdoing penalty, you should refer to the Compliance Handbook which explains the interaction between the penalties.