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HMRC internal manual

Spirits Production Manual

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HM Revenue & Customs
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Introduction - Monetary penalties in HMRC legislation

The Criminal Law Act 1977 and the Criminal Justice Act 1982 included provisions for standardising monetary penalties for summary offences in England and Wales. Similar legislation has been enacted for Scotland and Northern Ireland.

Monetary penalties for summary convictions which are contained in primary legislation are standardised to one of the points on a ‘standard scale’. All maximum fines for summary convictions are expressed in terms of the ‘statutory maximum’ or the ‘prescribed sum’ in cases triable either way when tried summarily. Offences heard on indictment are subject to unlimited fines.

The standard scales together with subsequent amendments are as follows:

Level Standard scale (£) (Aug 77 to 1.5.84*) Standard scale (£) (1.5.84* to 30.9.92) Standard scale (£) (after 30.9.92)
1 25 50 200
2 50 100 500
3 200 400 1000
4 500 1000 2500
5 1000 2000 5000
Statutory Maximum 1000 2000 5000
  • In Northern Ireland for 1.5.84 read 1.9.84.