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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

Sanctions: What sanctions can be imposed?

When errors and discrepancies are found during the assurance of owners, dutyrepresentatives and transporters, you should consider imposing one of the followingsanctions:

  • assessing for outstanding duty;
  • civil penalties;
  • detention/seizure;
  • imposing specific conditions on the trader’s business;
  • Commissioners Directions;
  • increasing financial security requirements; and
  • cancelling the trader’s registration if an owner or duty representative.