Fraud and theft: Assessments, Civil Penalties, Civil Evasion Penalties and Appeals
Detailed advice can be found in the following Books of Guidance:
- G5-8 Excise and Customs appeals;
- X-51 Civil penalties and appeals and
- X-52 Civil treatment of evasion.
You should also read the guidance issued, in the form of a letter, by Law EnforcementDivision on 22 June 2001.